Cost Accounting

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:

Financial Accounting UGBZ XB102A/XBW102A and Managerial Accounting UGBA XB102B/XBW102B or equivalent

Course Outline

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

Sections

Section 048

Mar 01, 2022 to Jun 07, 2022 Online

$1,350.00

Mar 01, 2022 to Jun 07, 2022

45.00

Online

3 semester units

Section Notes

Students must score a 70% or higher on the final exam to pass the course.

TEXTBOOK NOTES: The textbook is available in both electronic and hard copy formats.

Access to MyAccountingLab is required for the course.

Section Materials

Textbook (Mandatory) Horngren's Cost Accounting: A Managerial Emphasis by Srikant M. Datar, Madhav T. Rajan © 2018 Pearson 16th edition ISBN ISBN-13: 978-0134475585 ISBN-10: 0134475585

Course Outline

Sections

Section 048

Certificate Program in Accounting

Required Courses

Electives

Certificate Program in Financial Planning and Analysis

Core Courses

Electives

Notes

English Language Proficiency Requirements