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  • Berkeley Global

Cost Accounting

BUS ADM X419

40225

Get an introduction to cost terms and purposes, and learn how to control and improve profitability through planning, budgeting, pricing and cost management. Learn about the foundations of successful business decision-making and financial performance evaluation process in various types of enterprises.

Prerequisites:

To succeed in this course, it is suggested that students take Financial Accounting UGBA XB102A and Managerial Accounting UGBA XB102B or equivalent prior to taking this course. 

Course Outline

Expand or collapse section

Course Objectives

  • Demonstrate a thorough grasp of cost terms, cost behaviors, cost allocation, budgets and variances, cost management and profitability improvement
  • Apply knowledge to a decision-making process

What You Learn

  • Cost terms, purposes
  • Cost-volume-profit analysis
  • Job costing
  • Process costing
  • Master budget
  • Responsibility accounting
  • Flexible budgets
  • Direct-cost and overhead-cost variances
  • Management control
  • Pricing decisions
  • Support-department costs
  • Common costs
  • Revenue
  • Capital budgeting
  • Transfer pricing
  •  Multinational considerations


How You Learn

  • Lectures
  • Reading assignments
  • Self-study questions
  • Discussion forums
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Sections

Summer 2025 enrollment opens on March 17!

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This course applies to the following programs:

Certificate Program in Accounting

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Required Courses

  • Financial Accounting
  • Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Accounting Ethics
  • Advanced Accounting

Electives

  • Auditing and Attestation
  • Accounting for Government and Not-for-Profit Organizations
  • Cost Accounting
  • Financial Statement Analysis
  • Income Taxes and Personal Financial Planning
  • Presenting Quantitative Data Effectively
  • Principles of Business Law
  • Taxation for Corporations and Other Flow-Through Entities
  • Accounting Business Processes and Information Systems

Learn More About this Program

Notes

Departmental contact: extension-business@berkeley.edu

Instructional Types

Live Online
Live Online courses provide an interactive learning experience with scheduled synchronous online sessions held via Zoom video conferencing (Pacific Time). Learn more about the Live Online format.
Online, Start Anytime
Continuous enrollment course begins when you enroll. You have a minimum of 90 days and a maximum of 180 days to complete the course.
Online, Fixed Date
Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.
Classroom
Take classes in-person at one of our buildings or partner locations.

English Language Proficiency Requirements

All of our courses are taught in English. If English is not your first language, please use the following test scores as guides in order to be successful:

  • TOEFL: 90
  • IELTS Academic Format: 7
  • DAAD: C1
  • TEM-4 or TEM-8: Level 70
  • Duolingo: 125

Note: You do not need to submit test scores.

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