11/23/2024 4:50:24 AM	BAD 57 Course Outline as of Fall 2019	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:

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:

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:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:	Transferable	Effective:	Fall 1981	Inactive:
UC Transfer:		Effective:		Inactive:
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:

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.   Complete and use 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 such as Word, Excel, and PowerPoint to complete assignments.

 

Objectives:

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 Microsoft Office (MS) applications for completing accounting assignments.

Topics and Scope

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 and labor and other factory 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.  For-order costing

    E.  Activity based costing

VII. Use of MS Office applications

Assignments:

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.  6 to 10 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 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%
6-10 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:

Fundamentals of Cost Accounting, by Anderson, Maher, and Lanen.  McGraw-Hill Companies Publishing, 3rd edition, 2012.

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