Official NUC CCMAS syllabus

AVM 402 — Cost Accounting

AVM department course · Nigerian universities

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What you'll be able to do (official learning outcomes)

describe the concepts of Cost unit, Cost centre, Cost elements, Cost classification, etc
discuss the importance of Cost Accounting and cost behavioural patterns; and
explain why budget is the most important tool of managing scarcity by each of the three components of an economy

Course contents

Introduction to Cost Accounting: Definition and purpose of cost accounting, cost classification and cost terminology. Analysis of cost behaviour pattern. Material costing: stock recording and inventory control, inventory procurement and pricing methods. Valuation, just-in-time purchasing and production.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study AVM 402.

AVM 402 — Cost Accounting

What you'll be able to do (official learning outcomes)

Course contents

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