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Course List

Cost Accounting (2)

  • Course Code :
    ACC 370
  • Level :
    Undergraduate
  • Course Hours :
    3.00 Hours
  • Department :
    Department of Marketing

Instructor information :

Area of Study :

This course covers intermediate cost concepts used to support management decision-making. Specific topics include Activity Based Costing, Profit Planning, Standard Costing and Performance Evaluation, Flexible Budget, Relevant Costs Analysis, and Segment Reporting

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Cost Accounting (2)

This course covers Intermediate cost concepts used to support management decision making. Specific topics include activity-based costing, profit planning, standard costing and performance evaluation, flexible budgets, relevant cost analysis, segment reporting, and capital budgeting decisions,

For further information :

Cost Accounting (2)

Course outcomes:

a. Knowledge and Understanding:

1- Understand the basic concepts of process-costing
2- Understand static budgets and static-budget variances
3- Understand the need for hybrid-costing systems

b. Intellectual Skills:

1- Distinguish job costing from process costing
2- Describe the approaches to evaluating and implementing job-costing systems
3- Track the flow of costs in a job-costing system

c. Professional and Practical Skills:

1- Calculate flexible-budget variances and sales-volume variances

d. General and Transferable Skills:

1- Understand, evaluate cost accounting problems
2- Apply critical thinking skills to determine and support a solution to cost accounting problems

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Cost Accounting (2)

Course topics and contents:

Topic No. of hours Lecture Tutorial/Practical
Chapter Four: Job Costing
Chapter Five: Activity-Based Costing and Activity-Based Management
Second Midterm Exam
Chapter Seven: Flexible Budgets, Direct-Cost Variances, and Management Control
Chapter Seven
Chapter Seven
Revision
Chapter Four
Chapter Four
Chapter Seventeen: Process Costing
Chapter Seventeen
First Midterm Exam
Chapter Seventeen
Chapter Five: Activity-Based Costing and Activity-Based Management
Quiz

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Cost Accounting (2)

Teaching And Learning Methodologies:

Teaching and learning methods
Data show and computer in lectures
Video demonstration
Group discussion
Self –learning

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Cost Accounting (2)

Course Assessment :

Methods of assessment Relative weight % Week No. Assess What

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Cost Accounting (2)

Books:

Book Author Publisher
Cost Accounting A Managerial Emphasis Charles T. Horngren PEARSON

Course notes :

Handouts

Recommended books :

Charles T.Horngren, Srikant M.Datar, and Madhav V.Rajan, Cost Accounting (Student Value Edition), 14th Ed., 2011, Pearson

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