Last Updated: Jan-12-07
| Course Identification: | BA215 | 3 Credits |
| Course Title: | Cost Accounting | |
| Total Instructional Hours: | for the course | per term |
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Lecture: 33 Hours Laboratory: |
3 Credits 0 Credits |
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| Prerequisite Course(s): |
BA213, Managerial Accounting | |
| Required Text: | Hilton, Ronald W., Managerial Accounting , McGraw Hill Study Guide | |
| Course Description: | Analyzes methods of detailed and specific identification of cost elements within the business enterprise. Focuses on job order, process and standard cost accounting systems, and their related theory. Emphasizes principles, techniques and managerial use of cost accounting data,and use of budget and performance reports as they relate to cost accounting. | |
| Performance Based Learner Outcomes: | Upon successful completion of the course, students should be able to: 1. Define job order costing and process costing. 2. Distinguish job order and process costing, and the effect each has on inventory valuation and income determination. 3. Analyze capital budgeting problems and to apply selected models in reaching capital budgeting decision. 4. Analyze cost allocation problems with an emphasis on the ways various costs are allocated to operating subdivisions and products of a business. | |
| Course Content: |
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