Cost accounting

Prepare basic corporate financial statements and accounting notes such as Income Statements, Balance Sheets, Statements of Stockholders” Equity and Statements of Cash Flow 3. Interpret and evaluate basic corporate financial statements, notes and information as presented in public annual reports. 4. Analyze problems pertaining to cost variances and standards used by management in controlling costs in manufacturing environments 5. Solve problems pertaining to the three basic types of manufacturing costs, product costs versus period costs, manufacturing cost flows, direct versus indirect costs, and overhead application rates. . Evaluate and solve problems pertaining to cost accounting, Job order cost accounting systems, process accounting systems, and the meaning of equivalent full unites of production. 7. Examine problems related to counting factors and relationships required in cost-volume-profit analysis. 8. Established managerial accounting analysis 9. Analyze and solve problems pertaining to corporate budgeting and required supporting schedules. 10. Evaluate and solve problems pertaining to corporate segment performance by using established managerial accounting analysis 11.

Evaluate and solve problems pertaining to capital investment proposals using payback period, return on investment, discounted cash flows, and net present value 12. Collaborate in a group environment to analyze ethical implication of managerial counting decisions. Student Learning Outcomes: 1 . Student will demonstrate competency in preparing the Statement of Cash Flow for a business entity. 2. Student will be able to analyze and solve problems pertaining to various costing systems, operational budgeting, and capital budgeting.

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Other Important Course Information: Attendance: Poor class attendance typically leads to an unsatisfactory grade in this course. Attendance includes arriving on time, being prepared for class, and being respectful. Attendance is taken daily and will contribute to the final grade (please see Grading section below ). It is understood that students may encounter emergency situations or have prior important engagements and therefore need to be excused from class. Please see me in advance to discuss such absences. (NOTE : Excessive absences or tardiness may result in larger grade impact than noted below. Academic Dishonesty/ Cheating: Cheating and/ or dishonestly by any means will not be tolerated. Cheating and/ or dishonestly will result in an automatic “F/ no credit” on that particular assignment. In addition, the student will be removed from class for the day of the incident and one additional class day. Please see SEC catalog for further details. Cell phones/ Electronic Devices: All forms of electronic devices (excluding calculator designated for this class) will not be permitted during class hours. This includes cell phones, Pad’s, cameras, notebooks, tape recorders, ‘Pods, ‘Pads, etc.

If you need to use the phone, please step outside. NOTE : Cell phone calculators are not permissible in class. Cell phones will be taken away for duration of class if student uses phone during class-time. DAD Reasonable Accommodations: In support of the Americans with Disabilities Act (DAD), reasonable accommodation ill be provided to any student who is registered with Disabled Student Service and requests accommodation. Please visit the Special Resource Center at 310. 660. 3295 or [email protected] Du. Adding/ Dropping the Course: discussed above for dropping the class.

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