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Open to cpcs undergrad students
Not open to wsb students. other students who want to register, please email
Cpcs@adelphi.edu for link to waitlist. expect a response in march 2026.
Prerequisite (s): 0201-101

This course introduces both accounting and non-accounting majors to the cost information needs of management and the use of accounting information for decision-making and control. Topics include operating costs, cost behavior, budgeting, job order costs, cost-volume-profit analysis, responsibility accounting, standard costing, pricing decisions, capital budgeting and financial statement analysis.

Course Goals: By the end of the course, the student will be able to demonstrate and apply basic accounting skills. General knowledge including, but not limited to the following will be acquired:• Basic principles of management accounting system design• Basic manufacturing process and matching cash flows• Period and Product costs• Direct and Indirect costs• Raw materials, work in process, and finished goods inventories• Job order, process and activity based costing• Target costing, life-cycle costing, just-in-time inventory techniques• Fixed, variable, and semi-variable costs• Contribution margin• Breakeven analysis• Opportunity costs• Sunk costs• Incremental costs• Operating budgets• Standard cost systems• Capital budgeting

*The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here.

• ACC 101