Total Points Letter Grade Percentage Grade Point A+ 95-100% 4.0 A 90-<95% 3.75 B+ 85-<90% 3.5 B 80-<85% 3.0 C+ 75-<80% 2.5 C 70-<75% 2.0 D+ 65-<70% 1.5 D 60-<65% 1.0 F 0-<60% 0.0 W Withdrawal N/A WP Withdrawal while Pass N/A WF Withdrawal while Fail 0.0 DN Denial 0.0 I Incomplete N/A P Pass N/A Course Outline Week Text Topic Focus No. Chapter 1 & 2 1 The Accountant’s Role in the Introduction to the course, Organization Management Accounting, Financial . Accounting and Cost Accounting, Value chain analysis, Supply chain analysis, key success factors, cost benefit approach, line and staff relationship, professional Ethics 3 2 An introduction to Cost Terms Costs and Cost terminology, Direct and Purposes cost Indirect cost, Variable cost and Fixed cost, Cost Drivers, Relevant Range, Total cost and Unit cost, Inventorial cost, Period cost, Prime Cost, Conversion cost, overtime premium and idle costs. 4 3 Cost Volume Profit Analysis Essentials, Equation Method, – – Contribution Margin Method, Graph method, CVP Assumptions, Breakeven point and Target income, Operating leverage, Contribution Margin Vs. Gross Margin QUIZ 1 (10%) 5 4 Job Costing Job costing, Actual Costing and Normal costing
Total Points Letter Grade Percentage Grade Point A+ 95-100% 4.0 A 90-<95% 3.75 B+ 85-<90% 3.5 B 80-<85% 3.0 C+ 75-<80% 2.5 C 70-<75% 2.0 D+ 65-<70% 1.5 D 60-<65% 1.0 F 0-<60% 0.0 W Withdrawal N/A WP Withdrawal while Pass N/A WF Withdrawal while Fail 0.0 DN Denial 0.0 I Incomplete N/A P Pass N/A Course Outline Week No. Text Chapter Topic Focus 1 & 2 1 The Accountant’s Role in the Organization . Introduction to the course, Management Accounting, Financial Accounting and Cost Accounting, Value chain analysis, Supply chain analysis, key success factors, cost benefit approach, line and staff relationship, professional Ethics 3 2 An introduction to Cost Terms and Purposes Costs and Cost terminology, Direct cost Indirect cost, Variable cost and Fixed cost, Cost Drivers, Relevant Range, Total cost and Unit cost, Inventorial cost, Period cost, Prime Cost, Conversion cost, overtime premium and idle costs. 4 3 Cost – Volume – Profit Analysis Essentials, Equation Method, Contribution Margin Method, Graph method, CVP Assumptions, Breakeven point and Target income, Operating leverage, Contribution Margin Vs. Gross Margin QUIZ 1 (10%) 5 4 Job Costing Job costing, Actual Costing and Normal costing
course_syllabus-_cost_accounting.docx