COLLEGE OF BUSINESS EDUCATION
DAR ES SALAAM/DODOMA /MWANZA/MBEYA
TEACHING PROGRAM PLAN FOR ASSESSMENT
ACCOUNTANCY DEPARTMENT- NTA LEVEL 7 SEMESTER II
Module No
- 06
Code
- ACU 07307
Name
- Cost accounting
Number of credits
- 15
Activity
Covered
sub
enabling
Covered
related tasks
Week
Mark
allocated (%)
Pass Mark
Individual
assignment
2.4.1
2.4.2
1,2,3,4
1,2
1-3
5%
2 marks
Group
assignment
2.4.2
2.4.3
2.4.4
2.4.3
2.4.4
2.4.5
2.4.5
2.4.6
2.4.7
2.4.8
3,4
1,2,3
6,7
2,
1,2,3,4,5
1,2
3,4
1,2,3,4
1,2,3,4
1,2,3
4-6
5%
2 marks
7-8
30%
12 marks
9-15
60%
18 marks
Mid- semester
examinations
End of
semester
examinations
Remarks
SUB-ENABLING OUTCOMES, RELATED TASKS, ASSESSMENT CRITERIA,
ASSESSMENTMETHODS AND INSTRUMENTS
2.4.1
Explain the
meaning, nature,
scope and
purpose of cost
accounting
1. Explain concept of cost
accounting
2. Discuss purpose of cost
accounting
3. Explain users of cost
accounting information
The meaning,


Ques
nature, scope and
idual
tion
purpose of cost
assig
pape
accounting
nmen
clearly explained
t

4. Differentiate cost
accounting and financial
Indiv
Exer
cises

Quiz
rs

Mod
el
answ
accounting
zes

ers
Grou
p
assig

Mar
king
nmen
sche
ts
mes

Chec
klist
s

Wor
kshe
et
2.4.2
Classify Costs
according to
different ways
1. Explain the various
types of costs
2. Explain the elements of
cost
3. Classify cost according
to behavior, nature,
Costs are

Ques
idual
tion
classified
assig
pape
according to
nmen
different ways
t

Exer
cises

assets or expenses
4. Relate the various

properly
function, traceability,
period, product and
Indiv
rs

el
Quiz
answ
zes

ers
Grou
divisions of cost
p
elements to production
assig
process.
nmen
Mod

Mar
king
ts
sche
mes

Chec
klist
s

Wor
kshe
et
2.4.3
Account for
material costs
1. Explain the meaning of
Material costs are

Indiv

Ques
material input to the
properly
idual
tion
production process
accounted for
assig
pape
2. Record material costs
nmen
and Compute closing
rs
t

stock using FIFO, LIFO
and Weighted average
Exer
cises

method.
3. Apply stock inventory

el
Quiz
answ
zes

procedures to calculate
stock levels.
Mod
ers
Grou
p
assig

nmen
Mar
king
ts
sche
mes

Chec
klist
s

Wor
kshe
et
2.4.4
Account for
Labours cost
1. Explain the meaning of
the term labour
Labour costs are
properly
2. Explain the use of labour accounted fo
and control
3. Compute labour cost
4. Compute labour
remuneration systems
piece rate, daily rate,
incentive schemes and
overtime calculations
5. Calculate compensations
using labour
remuneration methods (
halsey, Rowans,Halsey
weir, Merick, Taylor)
6. Measure labour
efficiency
7. Measure idle time to
production
2.4.5
Account for
overheads
1. Explain the meaning of
overheads
2. Classify overheads into
overheads costs

Indiv
idual
tion
accounted for
assig
pape
nmen
overheads
t

analysis sheet by:
o
Allocating
o
Exer
cises

overheads using
various different
Ques
are properly
fixed and variable
3. Prepare Overheads

rs

el
Quiz
answ
zes

ers
Grou
allocation bases
p
Apportioning
assig
overheads using
nmen
various
ts
Mod

Mar
king
sche
apportionment
mes
methods (direct
methods, step
down methods,

Chec
simultaneous
klist
equation)
s
4. Determine overhead
absorption rates using

various activity bases
Wor
kshe
et
2.4.6
Prepare cost
statements to
determine
prime cost,
manufacturing
costs and total
cost
1. Define and explain
manufacturing cost
Cost statements

Indiv

Ques
properly prepared
idual
tion
to determine
assig
pape
section of manufacturing
prime cost,
nmen
cost
manufacturing
t
2. Prepare prime cost
3. Prepare production
cost and total cost

overheads section of
Exer
cises

manufacturing cost
4. Prepare cost statement
rs

el
Quiz
answ
zes

to ascertain total cost.
Mod
ers
Grou
p
assig

nmen
Mar
king
ts
sche
mes

Chec
klist
s

Wor
kshe
et
2.4.7
Apply cost
1. Explain the meaning of
accounting
cost bookkeeping.
bookkeeping
2. Discuss integrated cost
techniques are
bookkeeping
Cost accounting
techniques
accounting system.
properly applied
3. Discuss interlocking cost
accounting system
4. Reconcile cost
accounting profits.
2.4.8
Prepare


Explain the
Operation
Operational
budget
budgets and
idual
tion
budgets and
process
Cash budget
assig
pape
Prepare
properly prepared
nmen
Cash budget
1.
2.
operational
budgets(Pr

Exer
cises

usage,mate
rial
Ques
rs
t
oduction,
material
Indiv

el
Quiz
answ
zes

ers
Grou
purchase,
p
direct labor
assig
labor cost,
nmen
overheads
ts
Mod

Mar
king
sche
and
mes
production
cost)
3.
Prepare

Chec
Cash
klist
budget
s

Wor
kshe
et