Study of the theory and practice of managerial cost accumulation concepts and techniques for product and service costing, planning and control. Special emphasis will be placed on the use of cost accounting information for decision-making and the preparation, analysis and use of cost accounting information. Topics include process costing, job order costing, variable costing, direct costing, standard costing, budgeting, profit planning, and activity based costing. Cost Accounting includes topics tested on the Business Environment and Concepts (BEC) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school.
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