|
|
Practical and theoretical concepts of cost accounting.
Topics covered include:
- variable and fixed costs
- cost-volume-profit analysis
- job order and process costing
- activity-based costing
- general and flexible budgeting
- standard costs
|
- product costing/pricing methods
- cost allocation
- inventory management
- capital budgeting
- transfer pricing
|
|
|
(72 hours lecture; 18 hours lab; Degree appropriate)
|
|
Prerequisite:
BUSA 8 - Principles of Accounting - Managerial
|
Course Measurable Objectives:
- Evaluate data for planning and controlling current operations.
- Accumulate data for special decisions and long- range planning.
- Analyze data for inventory valuation and income determination.
- Compare and contrast alternative courses of action related to cost accounting concepts, and be able to make informed decisions.
- Apply cost accounting concepts to real world scenarios and present results in a group setting.
- Adapt cost-volume-profit analysis to situations where a product has more then one cost driver.
|
Course Level Student Learning Outcomes:
Students completing BUSA 21 - Cost Accounting will:
- have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
- have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
- Shave developed the ability to relate material from each course completed to their current and future professional needs, even if these needs fall into a different discipline.
|
|
NOTE:
Every effort is made to ensure the accuracy and timeliness of this information; however, students should consult
the
college catalog
for the most current and accurate information regarding degrees,
certificates, or courses.
|
|
|
| |
OTHER ACCOUNTING COURSES:
|
|
