Cost Accounting II
Learning Outcomes
On successful completion of this course, student will be able to: Analyze the cost behavior to control business activity, Prepare income statements under absorption costing and variable costing, Calculate the level of sales required to achieve a specified profit, Recommend improvements of constraints, bottleneck, and make or buy decision, Prepare general journal entries to record standard cost variance, Recommend to management for decision making purposes based on cost accounting information
Topics
- Cost Behaviour Analysis
- Direct Costing
- The Theory of Constraints
- Cost-Volume-Profit Analysis
- Differential Cost Analysis
- Standard Costing: Setting Standards and Analyzing Variances
- Standard Costing: Incorporating Standards into the Accounting Records
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