ACC 221 Cost Accounting

This course covers cost concepts, cost accounting information systems, and the role of the cost accountant. Topics include the elements of cost, job order costing, process costing, by-products, joint products, activity-based costing, and variance analysis.

Credits

Prerequisite

Prerequisite: (Test score or ENG 102 or higher concurrent) and ACC 112 and CIS 107

See Course Syllabus

Course Number and Title:

ACC 221 Cost Accounting

Campus Location

Dover
Georgetown
Wilmington

Prerequisites

Prerequisite: (Test score or ENG 102 or higher concurrent) and ACC 112 and CIS 107

Course Credits and Hours

3 credit(s)

3 lecture hours/week

1 lab hours/week

Course Description

Required Text(s)

Obtain current textbook information by viewing the campus bookstore - https://www.dtcc.edu/bookstores online or visit a campus bookstore. Check your course schedule for the course number and section.

Evaluation Criteria/Policies

The grade will be determined using the Delaware Tech grading system:

90-100	=	A
80-89	=	B
70-79	=	C
0-69	=	F

Students should refer to the Catalog/Student Handbook for information on the Academic Standing Policy, the Academic Integrity Policy, Student Rights and Responsibilities, and other policies relevant to their academic progress.

Core Curriculum Competencies (CCCs are the competencies every graduate will develop)

Apply clear and effective communication skills.
Use critical thinking to solve problems.
Collaborate to achieve a common goal.
Demonstrate professional and ethical conduct.
Use information literacy for effective vocational and/or academic research.
Apply quantitative reasoning and/or scientific inquiry to solve practical problems.

Students in Need of Accommodations Due to a Disability

We value all individuals and provide an inclusive environment that fosters equity and student success. The College is committed to providing reasonable accommodations for students with disabilities. Students are encouraged to schedule an appointment with the campus Disabilities Support Counselor to request an accommodation needed due to a disability. The College's policy on accommodations for persons with disabilities can be found in the College's Guide to Requesting Academic Accommodations and/or Auxiliary Aids Students may also access the Guide and contact information for Disabilities Support Counselors through the Student Resources web page under Disabilities Support Services, or visit the campus Advising Center.

Minimum Technology Requirements

Minimum technology requirements for online, hybrid, video conferencing and web conferencing courses.

ACC 221 Cost Accounting

Credits

Prerequisite

Course Number and Title:

Campus Location

Prerequisites

Course Credits and Hours

Course Description

Required Text(s)

Evaluation Criteria/Policies

Core Curriculum Competencies (CCCs are the competencies every graduate will develop)

Students in Need of Accommodations Due to a Disability

Minimum Technology Requirements

Academic Integrity

Attendance

Cell phone/Electronic Device

Tuition Adjustment Policy