This costing system course is designed to enable students to evaluate economic, legal, social, and technological factors and present reasonable explanations and understandable implications, and to effectively communicate them in a logical and clear manner for proper decision-making. It will focus on job costing, process costing, comparing, contrasting, and computing activity-based costing, applying traditional costing methods to service sector costing, and comparing marginal and absorption costing. Pre-requisite for ACT 202: ACT 201 with a grade of “C” or higher.