Cost Accounting - ACCT221

Business Administration Career - Management Option

Massasoit Community College

Credits: 3

Subject Area(s): Accounting, Management

Credential(s): Associate's Degree


This course provides an introduction to basic cost theory and practice. The following topics are covered: surveys cost systems and analytical uses of cost data by management. Job order process, operation cost systems, and standard cost approaches to such systems are completed. Cost/volume/profit relationships, cost-behavior patterns, and comprehensive and flexible budgeting are also introduced. Cost applications cover manufacturing as well as merchandising and service applications for both profit and not-for-profit entities. Prerequisite: ACCT 107 Principles of Managerial Accounting.

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Cost Accounting Online Offerings

Course Section Time Instructor Format Start Date End Date
No current offerings for this course.

Cost Accounting Associated Programs

Program ID Name Subject Area(s) Percent Online
BAC-ASBusiness Administration Career - Management OptionBusiness, Management, Marketing100
BACM-ASBusiness Administration Career - Marketing OptionBusiness, Management, Marketing100
BACS-ASBusiness Administration Career - Supervisory Management OptionBusiness, Management, Marketing100
LTSS-AALiberal Arts Transfer – Social Science OptionHumanities, Sociology, Social Work, Interdisciplinary/General Studies100
LAS-ASLiberal Arts StudiesHumanities, Sociology, Social Work, Interdisciplinary/General Studies95

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