| 4/20/2024 7:02:12 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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Students will learn cost accounting theory and applications including job, process, activity-based costing, and standard costing. Students will also evaluate 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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Students will learn cost accounting theory and applications including job, process, activity-based costing, and standard costing. Students will also evaluate 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
Student Learning Outcomes:
At the conclusion of this course, the student should be able to:
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1. Analyze, record, summarize, and report the effects of transactions related to cost accounting and interpret information for internal or external decision-making purposes.
2. Create and utilize cost accounting documents and reports to plan, evaluate, and control operations of a company and interpret those reports for management.
3. Use computer technology applications to complete assignments.
Objectives:
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At the conclusion of this course, the student should be able to:
1. Examine and evaluate the costs of products and services.
2. Classify 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 applications for completing accounting assignments.
Topics and Scope
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I. Cost
A. Concepts
B. Uses
C. Classifications
II. Cost Accumulation Procedures
A. Job-order process
B. By-products costing
C. Joint-products costing
D. Tracking costs
III. Planning and Control of Factory Overhead and Variance Analysis
IV. Planning and Control of Materials, Labor, and Other Factory Overhead Costs
V. Planning of Profits, Cost and Sales, Including Variance Analysis
VI. Controlling Costs and Profits
A. Standard costing
B. Cost Volume Profit (CVP) analyses
C. Process costing
D. Activity-based costing
VII. Use of Office Applications
Assignments:
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1. Textbook readings
2. Cost accounting problems
3. Quantitative and qualitative case analyses
4. Quizzes and 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 case analyses | |
| 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 analyses | |
| 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% |
| 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. 7rd edition. Anderson, Maher, and Lanen. McGraw-Hill Companies Publishing. 2022.
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