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What you'll be able to do (official learning outcomes)
explain the nature and objective of a cost accounting system
describe the organisation of cost accounting department and its relationship with other departments
explain elements of cost, cost classification, estimation and behaviour
account for materials, labour and overhead in a cost accounting system
explain costing methods - specific order and process costing
familiarise with the treatment of process gains and losses
Course contents
Definition of cost and cost accounting. The need for and installation of a cost accounting system, objectives of a cost accounting system, organisation of a cost accounting department and its relationship with other departments, advantages and limitations of a cost accounting system.
Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 204.