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Course Syllabus AE22 - Cost Accounting and Control

This course syllabus outlines a Cost Accounting and Control course that is 3 units and meets for 4.5 hours per week over 14 weeks. The course objectives are to recognize the interdependence of cost and management accounting, introduce innovative analysis and reporting of manufacturing and non-manufacturing costs, design business forms, discuss ethics, conduct environmental scanning, improve communication skills, and design computer programs. The syllabus lists 12 weekly topics that will be covered through group discussion and lectures using audiovisual aids. Student outcomes will be evaluated based on attendance, participation, a midterm exam, and a final exam.

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526 views3 pages

Course Syllabus AE22 - Cost Accounting and Control

This course syllabus outlines a Cost Accounting and Control course that is 3 units and meets for 4.5 hours per week over 14 weeks. The course objectives are to recognize the interdependence of cost and management accounting, introduce innovative analysis and reporting of manufacturing and non-manufacturing costs, design business forms, discuss ethics, conduct environmental scanning, improve communication skills, and design computer programs. The syllabus lists 12 weekly topics that will be covered through group discussion and lectures using audiovisual aids. Student outcomes will be evaluated based on attendance, participation, a midterm exam, and a final exam.

Uploaded by

gly escobar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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SCHOOL OF _BUSINESS

AY _2019 - 2020

COURSE SYLLABUS
COURSE CODE AE22

COURSE TITLE Cost Accounting and Control

COURSE DESCRIPTION 

COURSE UNIT: __units Three (3) units

CLASS CONTACT HOURS: 48 4.5 hours a week x 14


(4.5 hours a week x 12)
PRE/CO-REQUISITE: None (basic of Cost Accounting and Control – Solita A. Frias)

COURSE OBJECTIVES  Recognize the interdependence of cost accounting and man-


agement accounting
 Introduce the innovative ways for analyzing, recording, reporting
and interpreting information in manufacturing and non-
manufacturing environments
 Design business forms
 Present and discuss ethical issues
 Do environmental scanning both local and global, inclusive of
outsourcing or BPO
 Make oral presentations and write management reports thus
improving their communication and intellectual skills. Improving
grammar skill is a minimum requirement.
 Design computer programs in collaboration with IT specialists

TIME TOPIC TEACHING OUTCOME MEASURES


ALLOTMENT STRATEGIES
Wk1 Introduction – Cost Accounting and Cost
Management  Group
discussion
 Lecture using
audio-visual
presentation
Wk2 Job- Order Costing  Group
discussion
 Lecture using
audio-visual
presentation

Wk3 Accounting for Materials  Group


discussion
 Lecture using
audio-visual
presentation
Wk4 Accounting for Labor  Group
discussion
 Lecture using
audio-visual
presentation

Wk5 Accounting for Factory Overhead( manu-


 Group
facturing Overhead)
discussion
 Lecture using
audio-visual
presentation

Wk6 Process Costing  Group


discussion
 Lecture using
audio-visual
presentation

Wk7 Joint Products and By-Products  Group


discussion
 Lecture using
audio-visual
presentation

Wk8 Lost Units and Increased Units (Accretion)  Group


discussion
 Lecture using
audio-visual
presentation
Wk9 Standard Costing  Group
discussion
 Lecture using
audio-visual
presentation
Wk10 Activity Based Costing  Group
discussion
 Lecture using
audio-visual
presentation
Wk11 Operation Costing (Hybrid Costing)  Group
discussion
 Lecture using
audio-visual
presentation
Wk12  Group
discussion
 Lecture using
audio-visual
presentation
Wk
Wk
Wk
Wk
Wk
Wk
Wk
Wk
Wk
Wk
REFERENCES

GRADING SYSTEM Attendance 10%


Class participation 30%
Midterm 30%
Final 30%
TOTAL 100%

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