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133 James Sprunt Drive
Kenansville, NC 28349
(910) 296-2400 | admissions@jamessprunt.edu

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James Sprunt Community College

General Catalog 2023-2024

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May 18, 2024

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General Catalog 2023-2024

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ACC 225 - Cost Accounting

Class Hours: 3 Lab Hours: 0 Credit Hours: 3
Prerequisites: ACC 121
This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

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