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BUSINESS ADMINISTRATION (ENGLISH) PROGRAMME
COURSE DESCRIPTION
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Name of the Course Unit
| Code
| Year
| Semester
| In-Class Hours (T+P)
| Credit
| ECTS Credit
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COST ACCOUNTING |
FNS403 |
4 |
7 |
3+0 |
3.0 |
6.0 |
No
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Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to:
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PROGRAMME LEARNING OUTCOMES |
1 |
Account and process on job-order costing systems for both manufacturing and service-oriented businesses. | 1 (2), 2 (2), 3 (3), 4 (2), 5 (1), 7 (2), 8 (2), 9 (1), 10 (1) | 2 |
Account and process on process-costing systems and activity-based costing for manufacturing and service-oriented businesses. | 1 (2), 2 (2), 3 (3), 4 (2), 5 (1), 7 (2), 8 (2), 9 (1), 10 (1) | 3 |
Manage and allocate joint costs and also be able to acoount and process on hybrid costing systems. | 1 (2), 2 (2), 3 (2), 4 (1), 5 (1), 7 (2), 8 (2), 9 (1), 10 (1) | 4 |
Analyze and process cost, volume and profit situations of businesses and also price products/services. | 1 (4), 2 (4), 3 (4), 4 (3), 5 (2), 7 (2), 8 (3), 9 (2), 10 (2) | 5 |
Analyze and make sound decisions on capital investments. | 1 (4), 2 (4), 3 (4), 4 (3), 5 (1), 7 (2), 8 (3), 9 (2), 10 (1) | 6 |
Analyze and use flexible budgets for variance analysis and cost control. | 1 (3), 2 (3), 3 (3), 4 (3), 5 (2), 7 (2), 8 (5), 9 (3), 10 (3) | 7 |
Measure yield, mix and quantity effects of operations. | 1 (3), 2 (3), 3 (3), 4 (4), 5 (2), 7 (2), 8 (3), 9 (3), 10 (3) | |