Brief Introduction
-Description
RATIONALE
This course will provide students with a foundation in the skills necessary for further accounting studies, office work and for managing their own business. These skills are important for any student planning to major in business in college or to effectively enter into the business world. The course will assist students in developing an appreciation for the role of accounting in managing a successful business. It covers basic Cost Accounting concepts and introduces students to techniques which will enable them to analyze the efficiency and profitability of an organization. The content also prepares students for the ACCA module – F2 Management Accounting.
COURSE DESCRIPTION
This course is intended to expose students to current Cost Accounting theories and practice, so that they are able to use accounting data in planning and controlling business activities. These concepts are necessary for improving student’s analytical and critical thinking skills in reporting cost information. The intention is to develop students who are ready and capable to occupy accounting positions in the business world.
GENERAL OBJECTIVES
At the end of the course, the students will be able to:
Develop an understanding of basic Cost Accounting principles, theories and concepts.
Understand the importance of analyzing cost for management decision-making.
Critically analyze costs so that the best options can be identified and selected in the managing of a business enterprise.
Recognize the importance of recording cost correctly as it relates to making credible business decisions.
Prepare accounting statements suitable for assisting management in planning, organizing and controlling the activities of the organization on a daily basis.
Relate the principles and concepts of Cost Accounting learned in the course to real life scenarios thereby enhancing their professional capabilities.
Requirements
- Requirements
- Financial Accounting
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