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Nov 04, 2024
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ACCT 220 - Cost Accounting Number of Credits: 3 Determine the nature and purpose of cost accounting. Review job order, process, and standard costing. Apply spoilage, budgeting, and relevant costs for decision making. Prerequisite: ACCT-102. Three hours lecture each week. Three credits. Three billable hours. Offered Spring term only. (Spring Term Only) Three hours lecture each week. Three Credits. Three billable hours.
Pre-requisite(s): ACCT 102 . Course Objectives: Upon successful completion of this course, students will be able to: 1. Identify major components of a management control system. (PG1)
2. Define manufacturing costs.
3. Use cost-volume-profit analysis. (PG4)
4. Evaluate the job-order costing system for costs in manufacturing and service companies. (PG5)
5. Compare job-order costing, process costing, and activity-based accounting systems.
6. Assess the benefits of different budgeting systems for an organization. (PG5)
7. Prepare supporting schedules and main statements for a master budget. (PG6)
8. Distinguish between static budgets and flexible budgets.
9. Examine the methods and purpose of different cost allocations.
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