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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
  • Explain and analyze cost behavior patterns, inventory variable costs, fixed costs, and period costs.
  • Calculate the cost of a given product or service using job-order costing, process costing, and activity-based costing systems.
  • Determine the break-even point and output needed to achieve desired operating income using equation, contribution margin, and graph methodology.
  • Develop a master budget with supporting schedules and explain their importance in planning, controlling, and facilitating communication throughout an organization.
  • Compute the price efficiency variance for direct cost categories.

  • 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 2016
    0306
    Francis Lyons
    ACCT 209
    Winter 2015
    6002
    Linda Lane
    ACCT 209
    Winter 2015
    0306
    Francis Lyons
    ACCT 209
    Winter 2014
    6002
    Linda Lane
    ACCT 209
    Winter 2014
    0306
    Francis Lyons


    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.