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Master Course Outline
ACCT 209
Cost Accounting


Credits: 5
Clock Hours per Quarter: 50

AA Discipline:

Lecture Hours:50


Description
In-depth understanding of cost accounting systems and application of differential cost for decision-making. Also develops background for using budgets. Prerequisite: ACCT& 202.

Intended Learning Outcomes
  • List the components and importance of a Cost Accounting System.
  • Identify direct and indirect costs.
  • Illustrate the flow of product costs and period costs.
  • Describe Activity Based Costing.
  • Compute the breakeven point for an entity.
  • Understand and use various budgets for future planning.
  • Discuss the concepts Standard Costing and Variance Analysis.

  • Course Topics
  • Decision making steps
  • Cost Accounting principles
  • Cost allocation
  • Activity Based Costing
  • Budgeting
  • Risk Management
  • Breakeven Analysis
  • Cost behavior patterns

  • Syllabi Listing See ALL Quarters
    Course
    Year Quarter
    Item
    Instructor  
    ACCT 209
    Winter 2014
    6002
    Linda Lane
    ACCT 209
    Winter 2014
    0306
    Francis Lyons
    ACCT 209
    Winter 2013
    6002
    Linda Lane
    ACCT 209
    Winter 2013
    0306
    Francis Lyons
    ACCT 209
    Winter 2012
    6002
    Linda Lane


    Two Year Projected Schedule

    Year One* Year Two**
    Fall
    Winter
    Spring
    Summer
    Mini 
    Fall
    Winter
    Spring
    Summer
    Mini
     
    X
     
     
     
     
    X
     
     
     

    *If fall quarter starts on an odd year (2003, 2005, etc.), it's Year One.
    **
    If fall quarter starts on an even year (2002, 2004, etc.), it's Year Two.