Pre-requisite :    BSA 112.1
        
Required Textbook:    COST ACCOUNTING, 14/e. Carter, Mutual Books
        
Other Source    :    

• COST ACCOUNTING, 11/e.  Charles T. Horngren, Srikant M. Datar, and George Foster
• COST ACCOUNTING:  2007 edition, De Leon, De Leon
• COST ACCOUTNING AND COST MANAGEMENT.  Violeta Vicente; Mutual Books

COURSE OBJECTIVES
At the end of this course, students are expected to:

Cognitive

1. Have a clear understanding of the concepts of cost, accounting information system and how it relates to other operating and information systems, and the cost accounting cycle.    
2. Have acquired a thorough knowledge about production costing, i. e. job order and process, including the preparation of a job cost sheet, cost of goods manufactured and sold and cost of production reports, respectively.
3. Have acquired adequate knowledge about joint production process from a cost accounting perspective, joint cost allocation methods and accounting for by-products
4. Have equipped themselves with a clear understanding and knowledge about standard costing analysis and investigation of variances, and how standard cost is used as planning and decision-making tool.

Psychomotor:

1. Have applied the skills and knowledge acquired in solving exercises, problems, and case problems systematically.
2. Have used and operated accounting equipment, e. g. calculator and/or computer as appropriate.

Affective:

1. Have developed fairness in providing cost information for use by both management and the public.
2. Have cultivated integrity, accuracy, timeliness, and neatness in the preparation and submission of financial and management reports.

SUMMARY:

 EXPECTATIONS FROM STUDENT:

The student’s responsibility is to come to each class prepared.  She is also expected to take all examinations on the date scheduled.  She should read the assigned problems prior to class.  She is expected to attend each class and participate actively in the discussions.

ACADEMIC DISHONESTY

All Accounting students are expected to be academically honest.  Cheating, lying and other forms of immoral and unethical behavior will not be tolerated.  Any student found guilty of cheating in examinations or plagiarism in submitted course requirements will (at a minimum) receive an F or failure in the course.  Plagiarism and cheating refer to the use of unauthorized books, notes or otherwise securing help in a test; copying tests, assignments, reports or term papers; representing the work of another person as one’s own; collaborating without authority, wit another student during an examination or in preparing academic work; signing another student’s name on an attendance sheet; or otherwise practicing scholastic dishonesty.

COMPUTATION OF GRADE: