People Innovation Excellence
 

COST ACCOUNTING (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: discuss Management Accounting and Cost Concept; prepare Cost system, cost accumulation; job order costing,  and process costing; Prepare Cost of Quality production report,  Cost Allocation: Joint Product and Byproducts; Appraise Material planning and control, Just-In-Time and labor cost; Assess FOH: Planned, Actual, Applied and FOH: Departmentalization; Suppport Cost information for planning,  decision making  and controlling.

Topics:

  1. The Manager and Management Accounting
  2. An Introduction to Cost Terms and Purposes
  3. Job Costing
  4. Process Costing – Weighted-Average Method
  5. Process Costing – FIFO Method
  6. Spoilage, Rework, and Scrap
  7. Cost Allocation: Joint Products and Byproducts
  8. Just-in-Time and Simplified Costing Methods
  9. Labor: Controlling and Accounting for Costs
  10. Materials: Controlling, Costing, and Planning
  11. Job Costing
  12. Process Costing – Weighted-Average Method
  13. Process Costing – FIFO Method
  14. Allocation of Support-Department Costs, Common Costs, and Revenues
  15. Factory Overhead: Planned, Actual, and Applied
  16. Factory Overhead: Departmentalization
  17. Cost System and Cost Accumulation

Published at : Updated

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