Adv.Cost Acc 631

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‫الرحيم‬
‫الرحمن‬
‫هللا‬
‫بسم‬
YARMOUK UNIVERSITY
FACULTY OF ECONOMICS AND ADMINISTRATION SCIENCES
DEPARTMENT OF ACCOUNTING
COURSE SYLLABUS
2nd SEMESTER 2015/2016
Course title: ACC631— Advanced Cost Accounting
Instructors: Prof. Mahmoud Qaqish
Class Time: (3:00-6:00) Tuesday
Office Hours: 9-10 Sunday,Tuesday, And 10-11 Monday, Wednesday
Class Room: 220A
Office No.: 225A (Faculty of Economics)
E-mail address: [email protected]
Web site: faculty.yu.edu.jo/M.Qaqish
Prerequisites: None
Credit Hours: 3 Credit hours.
Course Descriptions:
An Introduction to Cost Terms and Purposes, Activity-Based Costing and Activity-Based
Management, Master Budget and Responsibility Accounting, Flexible Budgets, Variances,
and Management Control, Cost Behavior, Cost Allocation, Customer-Profitability Analysis,
and Sales-Variances Analysis, Allocation of Support-Department Costs, Common Costs, and
Sales-Variance Analysis, Spoilage, Rework, Scrap, Inventory Management, Just-in-Time, and
Backflush Costing.
Course Objectives:
This course aims to present the different costing systems and methods which are used in
determining the cost of products and services in the organization. It aims also to show the role
of costing accounting as a managerial tool for business strategy, planning and controlling. In
addition, this course will introduce the “different costs for different purposes” theme, and
indicates how cost accounting helps managers make better decisions.
Learning Outcome:
After completing this course the student must demonstrate the knowledge and ability about:
Cost Terms and Purposes , Job Costing, Activity-Based Costing, Master Budget, Flexible
Budgets, Cost behavior, Cost allocation, Spoilage, Rework, Scrap, Inventory Management,
Just-in-Time, and Backflush Costing.
1
Topics to be covered:
Week
1,2
3
4
5,6
7
8,9
10
11,12
13
14,15
Topics
An Introduction to Cost Terms and Purposes
Activity –Based Costing
Master Budget
Flexible Budgets, Variances, and Management Control
Determining How Cost Behave
Cost Allocation, Customer-Profitability Analysis, and Sales Variance Analysis
Mid-term Exam
Allocation of Support-Department Costs, Common Costs, and Sales-Variance Analysis
Spoilage, Rework, and Scrap
Inventory Management, Just-in-Time, and Backflush Costing
16
Final Exam
Prescribed Text: Horngren, Datar, and Rajan, Cost Accounting (A Managerial Emphasis),
15th Edition (2015): Pearson Global Edition.
Recommended Readings-available online: www.pearsonglobaleditions.com/horngren
Examination and Grading:
Student’s grades will be computed as follows:
Midterm Exam
30%
Term Paper
15%
Presentation, Participation, and Homework
15 %
Final Exam
40%
Total
100%
2
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