Cost Accounting

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Next Lesson: Costing

Cost is a basic course in accounting, finance, business and economics education. The objective of Cost Accounting course is to provide students with an understanding of, and ability to produce and apply cost accounting information that is used in planning and control process of Business organizations. Special attention is placed on mastering the topics of costing, cost systems, material, labor, FOH, budgeting, variances and performance appraisal.

The Cost Accountant has very important functions to perform, primarily responsible for the determination of unit, job and process costs, and for the operation of internal control within the cost accounting department. The work of cost accountant demands technical know-how, skill, judgment, initiative, and responsibility. Recording Journal Entry, classifying, summarizing, analyzing, reporting and interpreting of cost are few important functions of cost accountant or management accountant. This course is in a serious of courses being offered by Accountancy Knowledge.


Course Outlines

Selected Topics for Cost Accounting
Cost of Goods Sold Statement
Inventory Valuation
Inventory Management
Economic Order Quantity
Cost Volume Profit Analysis I
Cost Volume Profit Analysis II
Labor Cost
Payroll Systems
Factory Overhead
Absorption Costing
Product Costing Systems
Job Order Costing
Process Costing
Functional Budgets
Master Budget
Tactical Decision Making

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