Jul 13, 2024  
OHIO University Undergraduate Catalog 2024-25 
OHIO University Undergraduate Catalog 2024-25
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ATCH 2050 - Manufacturing Accounting

Study of cost behavior; data collection procedures and reports for manufacturing firms, job order costs; process costs; standard costs; overhead allocation methods.

Requisites: (ACCT 1020 or ATCH 1040) and MATH 1200
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • To be able to use cost-volume-profit analysis.
  • To be able to use financial statement analysis to make decisions.
  • To understand a standard cost system.
  • To understand capital budgeting techniques.
  • To understand flexible budgeting.
  • To understand profit planning methods.
  • To understand segment reporting.
  • To understand the basics of job order and process costing.

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