People Innovation Excellence

COST ACCOUNTING (4 Credits)

Learning Outcomes:

On successful completion of this Course, students will be able to: Evaluate Standard Costing and Analyzing Variances; Prepare Planning and Control of Cost; Calculate Cost Accumulation; Prepare Cost of report; Describe Cost Concepts and Objectives; Identify The role of cost accounting in management.

Topics:

  1. Management, The Controller, and Cost Accounting;
  2. Cost Concept and The Cost Accounting Information System;
  3. Cost System and Cost Accumulation;
  4. Job Order Costing;
  5. Process Costing-average method;
  6. Process Costing-FIFO method;
  7. The Cost of Quality and Accounting for Production Losses;
  8. Costing By Products and Joint Products;
  9. Just In Time and Backflushing;
  10. Materials: Controlling, Costing, and Planning;
  11. Labor: Controlling and Accounting for Costs;
  12. Factory Overhead: Planned, Actual, and Applied;
  13. Factory Overhead: Departmentalization;
  14. Standard Costing: Setting Standard and Analyzing Variances;
  15. Standard Costing: Incorporate Standard into the Accounting Record.

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