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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

2025-2026 General Catalog

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Jul 04, 2025

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2025-2026 General Catalog

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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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