3.0Credit(s) Lecture3 Lab0 Cost Accounting provides a theoretical and procedural basis for understanding job order, process and standard cost accounting with emphasis on details concerning cost factors and budgeting in a manufacturing firm. It enables students to account for cost of materials, labor, and factory overhead using various methods. The course also includes cost analysis for decision-making. A practice set is used. Prerequisite(s): ACC 122 - Principles of Accounting II.