Cost Accounting is concerned with how accounting data is used within an organization. Managers need information to carry out three essential functions in an organization: (1) planning operations, (2) controlling activities, and (3) making decisions. The student will study what kind of information is needed, where this information can be obtained, and how this information can be used in planning, controlling and decision-making responsibilities. Cost concepts and behavior will be explored, as well as the fundamentals of cost-volume-profit analysis. Job order and process costing will be examined.