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. 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. Process Costing – Weighted-Average Method;
  12. Process Costing – FIFO Method;
  13. Factory Overhead: Planned, Actual, and Applied;
  14. Factory Overhead: Departmentalization;
  15. Cost System and Cost Accumulation.

Published at : Updated

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