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Almarai Information

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TOURO COLLEGE COURSE SYLLABUS

DEPARTMENT: Business

COURSE TITLE: Cost Accounting

COURSE NUMBER: EBA 213

PREREQUISITES: EBA 101, EBA 102

CREDIT HOURS: 3

DEVELOPER: Professor Simon Saltz

LAST UPDATE: December 1,2003

COURSE DESCRIPTION: Cost accounting focuses on cost determination for manufacturers, products and services. This includes the establishment and maintenance of job order and process cost systems, and the classification of costs as product or period, direct or indirect. Also included are managerial techniques and systems such as budgeting and variance analysis, which enable a business to manage its affairs more efficiently . COURSE/ DEPARTMENTAL OBJECTIVES: Students should be able to understand the thinking and systems of the business world. Understanding how the cost of a product is determined, as it moves through the manufacturing process, enables students to gain insight into how pricing decisions are made. They will be in a better position to determine whether a business is price gouging and can be an effective force in countering such behavior. Understanding budgeting systems enables one to properly manage a business and diagnose the causes of poor business performance. This could help preserve jobs for employees and investment value for shareholders.

COURSE/ INSTITUTIONAL OBJECTIVES: 1. To further professional career interests of students in the field of accounting. 2. To develop students' critical reasoning skills 3. To foster analytical and quantitative thinking. 4. To develop students' abilities to solve problems and interpret data.

COURSE CONTENT: 1. Cost Terms and Concepts Direct and indirect…...

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