Course Syllabi
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Spring 2021
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Winter 2021
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The course presents an advanced analysis of data collection for planning and controlling operations. Topics include inventory cost evaluation, income determination, job order, process, and standard costing systems.
PREREQUISITE: Six semester hours of accounting including ACC2112.
UPON COMPLETION OF THE COURSE, THE STUDENT WILL BE COMPETENT IN:
- Evaluating cost accounting concepts in an organizational setting.
- Describing the role of a cost accountant.
- Analyzing inventory costing methods.
- Allocating overhead costs to jobs, departments, and cost centers.
- Recording journal entries applicable to a costing system.
- Identifying cost information relevant to financial statements.
- Identifying issues associated with production efficiency and quality control.
- Preparing production and operational reports.
- Analyzing job order and process costs systems.
- Determining multiple product processing systems.
- Analyzing joint products and by-products costs.
- Developing budget systems as a cost control technique.
- Applying standard costing concepts.
- Performing variance analysis as a cost control.
- Performing cost-volume-profit analysis and profit planning.
- Evaluating variable and absorption costing systems.