Credit Weight: 0.5 Prerequisite(s): A mark of at least 60% in Business 2012 Description: A detailed examination of the accountant’s role in planning and control, twin functions required if an organization (profit and non-profit seeking) is to achieve its objectives. Topics include: cost information systems and accumulation procedures using job and process methods, accounting for materials, labour and overhead, joint and by-product costing, activity based accounting, budgeting, standard costing and variance analysis, direct costing, and cost allocations.

Business 3072 Cost Accounting

Credit Weight: 0.5 Prerequisite(s): A mark of at least 60% in Business 2012 Description: A detailed examination of the accountant’s role in planning and control, twin functions required if an organization (profit and non-profit seeking) is to achieve its objectives. Topics include: cost information systems and accumulation procedures using job and process methods, accounting for materials, labour and overhead, joint and by-product costing, activity based accounting, budgeting, standard costing and variance analysis, direct costing, and cost allocations.





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