Cost Accounting

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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.



  • Describing the relationship of cost accounting to financial and managerial accounting.
  • Describing the role and functions of cost accountants on the management team.
  • Discussing how cost management systems can be designed to support managerial decision-making.
  • Demonstrating an understanding of various cost classifications.
  • Determining the cost of goods manufactured and cost of goods sold for manufacturers.
  • Allocating overhead costs to jobs, departments, and cost centers.
  • Recording journal entries applicable to a costing system.
  • Analyzing job order and process costs systems.
  • Differentiating among opportunity costs, relevant costs, and sunk costs.
  • Accounting for joint products and by-products costs.
  • Developing budget systems as a cost control technique.
  • Identifying and preparing the components of a master budget and a flexible budget.
  • 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.
  • Describing the criteria for choosing a cost driver.
  • Interpreting activity-based costing for quality management.
  • Applying capital budgeting techniques to rank and evaluate capital projects.

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