Nov 22, 2024
OHIO University Undergraduate Catalog 2019-20
OHIO University Undergraduate Catalog 2019-20
[Archived Catalog]
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ATCH 2050 - Manufacturing Accounting
Study of cost behavior; data collection procedures and reports for manufacturing firms, job order costs; process costs; standard costs; overhead allocation methods.
Requisites: (ACCT 1020 or ATCH 1040) and MATH 1200
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- To be able to use cost-volume-profit analysis.
- To be able to use financial statement analysis to make decisions.
- To understand a standard cost system.
- To understand capital budgeting techniques.
- To understand flexible budgeting.
- To understand profit planning methods.
- To understand segment reporting.
- To understand the basics of job order and process costing.
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