| 4/20/2024 12:22:27 AM |
| Changed Course |
| CATALOG INFORMATION
|
| Discipline and Nbr:
BAD 57 | Title:
COST ACCOUNTING |
|
| Full Title:
Cost Accounting |
| Last Reviewed:4/11/2022 |
| Units | Course Hours per Week | | Nbr of Weeks | Course Hours Total |
| Maximum | 3.00 | Lecture Scheduled | 3.00 | 17.5 max. | Lecture Scheduled | 52.50 |
| Minimum | 3.00 | Lab Scheduled | 0 | 6 min. | Lab Scheduled | 0 |
| | Contact DHR | 0 | | Contact DHR | 0 |
| | Contact Total | 3.00 | | Contact Total | 52.50 |
| |
| | Non-contact DHR | 0 | | Non-contact DHR Total | 0 |
| | Total Out of Class Hours: 105.00 | Total Student Learning Hours: 157.50 | |
Title 5 Category:
AA Degree Applicable
Grading:
Grade or P/NP
Repeatability:
00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As:
Formerly:
Catalog Description:
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Cost accounting including job, process, activity-based costing, and standard costing. Evaluative techniques using cost data to effectively manage organizational costs.
Prerequisites/Corequisites:
Course Completion of BAD 2
Recommended Preparation:
Limits on Enrollment:
Schedule of Classes Information
Description:
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Cost accounting including job, process, activity-based costing, and standard costing. Evaluative techniques using cost data to effectively manage organizational costs.
(Grade or P/NP)
Prerequisites:Course Completion of BAD 2
Recommended:
Limits on Enrollment:
Transfer Credit:CSU;
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP
ARTICULATION, MAJOR, and CERTIFICATION INFORMATION
| Associate Degree: | Effective: | | Inactive: | |
| Area: | | |
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| CSU GE: | Transfer Area | | Effective: | Inactive: |
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| IGETC: | Transfer Area | | Effective: | Inactive: |
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| CSU Transfer: | Transferable | Effective: | Fall 1981 | Inactive: | |
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| UC Transfer: | | Effective: | | Inactive: | |
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| C-ID: |
Certificate/Major Applicable:
Certificate Applicable Course
COURSE CONTENT
Outcomes and Objectives:
At the conclusion of this course, the student should be able to:
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Upon completion of the course, students will be able to:
1. Examine and evaluate the costs of products and services.
2. Classify costs and assign costs to appropriate cost object.
3. Track costs through the information system.
4. Analyze cost information in order to plan and control operations.
5. Determine profitability and price policy.
6. Use MS Office applications for completing accounting assignments.
Topics and Scope
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1. Cost
a. Concepts
b. Uses
c. Classifications
2. Cost accumulation procedures
a. Job order process
b. By-products costing
c. Joint-products costing
3. Planning and control of factory overhead and variance analysis
4. Planning and control of materials and labor and other factory costs
5. Planning of profits, cost and sales, including variance analysis
6. Controlling costs and profits
a. Standard costing
b. CVP [Cost Volume Profit analyses]
c. Process costing
d. For-order costing
e. Activity based costing
Assignments:
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1. Textbook readings of approximately 20 to 30 pages per week
2. Weekly solving cost accounting problems and quantitative case evaluation
3. Written qualitative case analyses
4. 4 to 6 quizzes
5. 2 to 4 exams
Methods of Evaluation/Basis of Grade.
| Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing. | Writing
5 - 10% |
| Qualitative written homework | |
| Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills. | Problem Solving
30 - 40% |
| Accounting problems and quantitative case evaluations | |
| Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams. | Skill Demonstrations
0 - 0% |
| None | |
| Exams: All forms of formal testing, other than skill performance exams. | Exams
50 - 60% |
| Multiple choice, short answer, true-false, problem solving quizzes and exams | |
| Other: Includes any assessment tools that do not logically fit into the above categories. | Other Category
0 - 0% |
| None | |
Representative Textbooks and Materials:
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Fundamentals of Cost Accounting, by Anderson, Maher, and Lanen. McGraw-Hill Companies Publishing, 2nd edition, 2008.
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