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2008 - 2009 Catalog (Archived)
Course Descriptions for ACNT 2309

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ACNT 2309   Cost Accounting (3)
This is a WECM Course Number.
Prerequisite: ACCT 2302 or ACCT 2402.
A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. (3 Lec.)


Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.

WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four year colleges and universities.