Course
| code | EY221 |
| credit_hours | 3 |
| title | Cost Accounting |
| arbic title | |
| prequisites | EY121 |
| credit hours | 3 |
| Description/Outcomes | This course is designed to provide students with `Cost Accounting` concepts, principles, & classifications. It provides a thorough introduction to the `Product Costing System`, `Job Order`, `Processing Costing`, & `Activity Based Costing`. On a general note, the course aims to provide students with the knowledge of cost behavior & use within a managerial context for the purpose of planning & decision making. |
| arabic Description/Outcomes | |
| objectives | -Explaining the purpose & use of `Cost Accounting` rn-Measuring costs for products & services rn-Discussion of basic cost classifications & behavior rn-Planning & decision making based on costs on a managerial levelrn |
| arabic objectives | |
| ref. books | |
| arabic ref. books | |
| textbook | “Managerial Accountingâ€, Garrison. |
| arabic textbook | |
| objective set | bullets |
| content set | combined |
Course Content
| content serial |
Description |
| 1 |
Introducing teaching assistant to students, and general overview
|
| 2 |
Applications on Cost Terms, Concepts, & Classifications
|
| 3 |
Applications on Schedule of cost of Goods Manufactured and Sold
|
| 4 |
Applications on Job-Order Cost Cycle
|
| 5 |
Applications on Job Order Costing System (I)
|
| 6 |
Applications on Job Order Costing System (II)
|
| 7 |
7th week exam
|
| 8 |
Process Costing System (I)
|
| 9 |
Process Costing System (II)
|
| 10 |
Activity Based Costing (ABC)
|
| 11 |
Service Departments’ Costs Allocation
|
| 12 |
12th week exam
|
| 13 |
Analysis of Variance: Measuring cost for control purposes (I)
|
| 14 |
Analysis of Variance: Measuring cost for control purposes (II)
|
| 15 |
General revision
|
| 16 |
Final exam
|