ACC 225 - Cost Accounting II

Offered as needed
Lecture- 3 Lab- 2
4 credit hrs/5 contact hrs
Prerequisite: ACC 224 - Cost Accounting I with “C” or better (2.0 out of a 4.0 scale)
Continuation of Cost Accounting I. Includes budgeting, standard cost, gross profit analysis, direct costing, cost‐volume‐profit analysis, differential analysis, capital expenditures, and linear programming and decision making.

Student Learning Outcomes:
Demonstrate an understanding of strategic cost management. Analyze the relationship of activity-based costing and activity-based management. Evaluate activity-based versus strategic-based control. Discuss the meaning of quality and reporting distribution of quality cost. Calculate productivity measurement and control of process efficiency. Define and demonstrate measuring and controlling environmental costs. Communicate business concepts, methods, and evidence clearly in written and spoken course requirements. Exhibit ethical/professional behavior in and out of the classroom in attendance, conduct, assignment completion, teamwork and constructive peer feedback.