Course Syllabus

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The Islamic University – Gaza
Faculty of Commerce
Department of Accounting
Academic Year 2013/2014
Second Semester
Mr. Mahmood Ashoor
Course’s Title: Cost Accounting II (ACTE 2304)
Instructor’s E-mail: [email protected]
Place & Time of Lecture:
Section 101: Saturday, Monday, & Wednesday from 10:00 a.m. till 11:00 a.m., Hall K504.
Section 201: Saturday, Monday, & Wednesday from 12:00 p.m. till 01:00 p.m., Hall N206.
Instructor’s Office Hours:
Saturday, Monday, & Wednesday from 11:00 a.m. till 12:00 p.m.
Sunday & Tuesday from 11:00 a.m. till 12:30 p.m.
Course’s Description:
This course is a continuation to the concepts and basics introduced in Cost Accounting
I. It emphasizes on the use of cost accounting system outputs in the decision making process.
It also encounters different techniques and concepts to enhance and improve cost accounting
systems.
Course’s Learning Objectives:
After finishing this course, the student should be able to:
1) Understand how to analyze direct & indirect cost variances.
2) Understand the concept of standard costing and its differences with actual & normal
costing.
3) Understand the different inventory costing techniques.
4) Understand the concept of process costing.
5) Understand the different techniques to allocate joint & by- product costs.
6) Understand the different techniques to deal with spoilage, rework, and scrap within a
process and a job costing system setting.
7) Understand the necessary techniques to analyze customer profitability.
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Course’s Topics:
Week
1-3
4-6
7-8
9 - 10
11 - 12
13 - 14
15 - 16
Topic
Variance Analysis – Direct Costs
Variance Analysis – Indirect Costs
Inventory Costing
Joint & By- Product Cost Allocation
Process Costing
Spoilage, Rework, & Scrap
Customer Profitability & Sales-Variance Analysis
References:
Main Reference
Charles T. Horngren, Srikant M. Datar, and Madhav Rajan, Cost Accounting: A
Managerial Emphasis, Fourteenth Edition, Prentice Hall, 2012.
Additional References
- Michael W. Maher, Madhav V. Rajan, and William N. Laner, Fundamentals of Cost
Accounting, Mcgraw – Hill, 2006. (Library Code: 657.42)
- Charles T. Horngren, George Foster, Alnoor Bhimani, and Srikant M. Datar,
Management and Cost Accounting, 3rd ed., Prentice Hall, 2005. (Library Code:
658.1552)
Evaluation:
Method
Assignments
Quizzes
Report
Participation
Mid-term Examination
Final Examination
Percentage from Total Mark
10 %
10 %
5%
5%
20 %
50 %
Notes:
 Assignments, Quizzes, and Reports submission, management, and grading will be
through the Moodle learning system.
 Please be aware that late submissions of Assignments and Reports will be penalized.
 Please be aware that missing the mid-term exam will be penalized by the deduction of
10 marks unless an acceptable justification is submitted with supporting documents.
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