People Innovation Excellence

COST ACCOUNTING (4 Credits)

Learning Outcomes:

On successful completion of this course, students 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 By-products; appraise Material planning and control, Just-In-Time, and labor cost; assess FOH: Planned, Actual, Applied and FOH: Departmentalization; support Cost information for planning, decision making, and controlling.

Topics:

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

Published at : Updated

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