Document Type

Syllabus

Publication Date

Spring 1995

Abstract

Course syllabus for ACCT 331A

Course description: The objective of this course is to learn how cost accounting data is gathered, allocated, traced, reported and used for making financial and managerial decisions. Four major themes are explored in this course: Introduction to Cost Accounting Terminology, Personnel, Systems, and Statements. Short term performance measurement and evaluation methods and Budgeting, Standard Costing, Performance Decomposition, Theories of Costing. Models of Decision Making in Make/Buy, Keep/Replace, Special Order and other common decision frameworks. Issues in cost allocation and its impact on resource allocation and reporting decisions.

Comments

ACCT 331A

acct331b_1995_wi_velk.pdf (573 kB)
ACCT 331B Winter 1995

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