SRJC Course Outlines

8/7/2022 8:41:41 AMBAD 57 Course Outline as of Fall 2023

Changed Course
CATALOG INFORMATION

Discipline and Nbr:  BAD 57Title:  COST ACCOUNTING  
Full Title:  Cost Accounting
Last Reviewed:4/11/2022

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum3.00Lecture Scheduled3.0017.5 max.Lecture Scheduled52.50
Minimum3.00Lab Scheduled06 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total3.00 Contact Total52.50
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  105.00Total 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:
Untitled document
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: Untitled document
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:
 
CSU GE:Transfer Area Effective:Inactive:
 
IGETC:Transfer Area Effective:Inactive:
 
CSU Transfer:TransferableEffective:Fall 1981Inactive:
 
UC Transfer:Effective:Inactive:
 
C-ID:

Certificate/Major Applicable: Certificate Applicable Course



COURSE CONTENT

Student Learning Outcomes:
Upon completion of the course, students will be able to:
Untitled document
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: Untitled document
In order to achieve these learning outcomes, during the course students will:
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
Untitled document
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:
Untitled document
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:
Untitled document
Fundamentals of Cost Accounting. 7rd edition. Anderson, Maher, and Lanen.  McGraw-Hill Companies Publishing. 2022.

Print PDF