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Course Details

 

Course Details

Course Code: ACCT401 Course ID: 4621 Credit Hours: 3 Level: Undergraduate

Cost accounting identifies the essential data to managers regarding planning and controlling, costing products and services, and customers. The student studies the basic concepts, analyses, uses, and procedures related to types of costs and costing systems. This course will concentrate on examination of the concepts, theories, principles, and practices of cost accounting. Students will develop quantitative and qualitative methods for analyzing raw data that support the business decision-making process and inventory costing. (Prerequisites: ACCT101 and MATH225)

Course Schedule

Registration Dates Course Dates Start Month Session Weeks
04/26/2022 - 09/30/2022 10/03/2022 - 11/27/2022 October Fall 2022 Session B 8 Week session
05/21/2022 - 11/04/2022 11/07/2022 - 01/01/2023 November Fall 2022 Session I 8 Week session
06/28/2022 - 12/02/2022 12/05/2022 - 01/29/2023 December Fall 2022 Session D 8 Week session
08/29/2022 - 02/03/2023 02/06/2023 - 04/02/2023 February Winter 2023 Session I 8 Week session

Current Syllabi

After successfully completing this course, you will be able to:

  • CO1. Compute direct, indirect, variable, and fixed costs
  • CO2. Summarize the fundamental differences among job-­‐costing, process-­‐costing, and joint-­‐costing systems
  • CO3. Demonstrate how to develop product costs with variable/direct and absorption/full costing methods
  • CO4. Differentiate between costing a product using historical and standard cost data
  • CO5. Evaluate inventory-­‐costing methods
  • CO6. Compare and contrast variable/direct and absorption/full costing
  • CO7. Explain joint production process, strategic profitability analysis, and the balanced scorecard.
  • CO8. Interpret budgets and operating results through variance analysis
  • CO9. Evaluate the features and computations of cost-­‐volume-­‐profit analysis

After successfully completing this course, you will be able to:

  • CO1. Compute direct, indirect, variable, and fixed costs
  • CO2. Summarize the fundamental differences among job-­‐costing, process-­‐costing, and joint-­‐costing systems
  • CO3. Demonstrate how to develop product costs with variable/direct and absorption/full costing methods
  • CO4. Differentiate between costing a product using historical and standard cost data
  • CO5. Evaluate inventory-­‐costing methods
  • CO6. Compare and contrast variable/direct and absorption/full costing
  • CO7. Explain joint production process, strategic profitability analysis, and the balanced scorecard.
  • CO8. Interpret budgets and operating results through variance analysis
  • CO9. Evaluate the features and computations of cost-­‐volume-­‐profit analysis
Book Title:Fundamentals of Cost Accounting, 6th ed. - the VitalSource e-book and Connect access provided inside the classroom
ISBN:9781259969478
Publication Info:VS-McGraw-Hill
Author:Lanen, William
Unit Cost:$50.00
Electronic ISBN:9781264906017
Electronic Unit Cost:$45.00
 
Book Title:Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i
Publication Info:Examity
 

Previous Syllabi

Not current for future courses.