Course Title: Cost Accounting 1
Course Code: ACC 212
Units: 4 Units
Credit Hours: 60 Hours
Goal: To expose students to the terminology, methods, techniques and basic principles of costing and cost control methods.
GENERAL OBJECTIVES:
On completion of this module the students should be able to:
1.0 Understand cost accounting, its scope, purpose, and methods.
2.0 Understand nature, elements and classifications of cost.
3.0 Understand cost control.
4.0 Know Cost Centres, costing documents and records.
5.0 Understand the term materials, store keeping, purchasing and inventory control, pricing materials issued and valuation methods.
6.0 Understand labour: factory procedures, recruitment, payroll control and measurement of efficiency.
7.0 Understand the nature and classification of overheads.
CONTINUOUS ASSESSMENT STRUCTURE:
1. FIRST TEST 10 MARKS
2. SECOND TEST 10 MARKS
3. TEN QUIZ 10 MARKS
4. TEN ASSIGNMENTS 20 MARKS
TOTAL MARKS 50 MARKS
YOUR CONTINOUS ASSESSMENT = YOUR TOTAL SCORE X 40 MARKS
TOTAL MARKS
NOTICE:
CONTINOUS ASSESSMENT = 40 %
EXAMINATION = 60 %
TOTAL MARKS 100%
The LORD by wisdom founded the earth;
By understanding He established the heavens;
Wisdom is the principal thing;
Therefore get wisdom.
And in all your getting,
get understanding.
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