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.
Velkovitz, Dale M., "ACCT 331 Cost Accounting I" (1995). Accounting Syllabi. 117.