The Cost Accounting course focuses on the role of the cost accountant to provide accounting information to managers as an aid in making economic decisions. The course emphasizes the development and application of cost systems as they apply to cost inputs (materials, labor, overhead), and job order versus process costing. Students will be introduced to actual versus standard cost accounting, direct versus full absorption costing, and budgeting. In 1000 - 2500 words explain the justification of this statement.