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Nov 10, 2024
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ACTG 210 - Cost Accounting Credit(s): 4
Prerequisite(s): ACTG 202 . This course teaches students to use relevant accounting data and techniques in making management decisions. It covers types of costs and their relationships, budgets, break even computations, costing systems, and cost allocations. (Spring Semester)
Course Learning Outcomes: Upon completion of the course, students will be able to - Recognize the importance of relevant cost data in making management decisions by being able to compute fixed, variable and semi-variable costs, and explain their effect on financial statements and management decisions.
- Compute present value used in evaluating management decisions for both operating and capital costs.
- Prepare budgets for management use.
- Compute break even points and cost/volume/profit relationships and describe how a specific variable may affect management’s decisions.
- Describe costing systems used in the service and manufacturing sectors and post transactions using different systems and explain the related impact on the financial statements.
- Computing cost allocations in a variety of situations.
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