• Course Description: This course focuses on the in-depth study of manufacturing cost accounting with emphasis on the job order process, cost systems, the development of managerial skills in using accounting, and the financial information used to create budgets.  Analyzing of material costs, labor costs, and manufacturing overhead costs will lead into the understanding of the cost-profit analysis in determining the breakeven points and the fixed and variable costs involved in cost accounting. (Note: 3 lecture credits)