Document Type


Publication Date

Spring 1995


Course syllabus for ACCT 850 Problems in Cost Accounting

Course description: The overall objective of this course is to describe, use and evaluate methods of cost identification, accumulation, allocation and disclosure. It considers the role of the accountant in the entity, cost accounting principles and terminology, the relationships among costs, volume and profit, product costing systems and budgeting. Topics considered here include: Cost allocation, Joint and By-Product Costing, Process Costing, Capital Budgeting, Measuring Mix and Yield, Inventory Mgmt., Just-in-Time, Performance Measurement.