Course Outcome Summary 2026-27

ACCT 2862 Cost Accounting II

Course Information

Course information
Course Number ACCT 2862
Course Title Cost Accounting II
Description This course is a continuation of Cost Accounting I, ACCT2861. This course covers break-even analysis, cost centers, differential analysis, transfer pricing, product pricing, capital planning, decision making under uncertainty, and activity based costing.
Total Credits 3
Total Hours 48
Types of Instruction: instruction type, credits, and hours
Instruction Type Credits and Hours
Lecture 3 Credits, 48 Hours

Pre/Corequisites

Prerequisite: ACCT2861 (Cost Accounting I) or an equivalent as deemed by the instructor.

Institutional Core Competencies

Course Competencies

  1. Identify basic features of JIT manufacturing
  2. Describe activity-based financial performance
  3. Describe how an organization can achieve strategic alignment
  4. Apply cost-volume-profit analysis to a company
  5. Apply tactical decision-making concepts
  6. Adapt pricing and profitability analysis
  7. Apply capital investment analysis
  8. Compare inventory management techniques

SCC Accessibility Statement

South Central College strives to make all learning experiences as accessible as possible. If you have a disability and need accommodations for access to this class, contact the Academic Support Center to request and discuss accommodations.

North Mankato: Room B-132, (507) 389-7222; Faribault: Room A-116, (507) 332-7222.

Additional information and forms can be found at: southcentral.edu/disability

This material can be made available in alternative formats by contacting the Academic Support Center at 507-389-7222.