ACC 2300 — Cost Accounting
3 semester hoursUndergraduateLectureusually offered: fall, springBostonOnlineOnlineTraditional
Examines the concepts and methodologies useful to understand a cost accounting system for business decision-making, cost control, and performance assessment. Studies cost analysis and explores statistical methods in measuring cost behavior, overhead, and fixed costs. Introduces capital budgeting techniques for equipment replacement and long-term asset management given the relevant range of productive capacity. Compares and analyzes decentralization, segment, and divisional management accounting. Topics include marginal cost relevancy, make-or buy decisions, multiple product cost assignment and production methods, joint costs and by-products, responsibility accounting, activity-based costing, just-in-time cost systems, economic value added, residual income, the balance scorecard, and return on investment techniques.
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 2 | 25 | 60 | 42% | 17.5 |
| Spring 2026 | 2 | 38 | 60 | 63% | 11.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 32% · W 11% · Th 0% · F 0%
Common patterns: async (57% of sections), T (32% of sections), W (11% of sections) — in patterns, R means Thursday
Professors
Fall
- Jaclyn Boichat (72% of students)
- Francis Melaragni (28% of students)
Spring
- Valeriy Galitskiy (53% of students)
- Jaclyn Boichat (47% of students)
Percentages are each professor's average share of the season's enrolled students in recent terms.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app