<p>Sample Syllabus
BBA Cost Accounting
(Full Semester Course)
Introduction:
Course Introduction:
Introduction:
Management (or Cost) accounting is concerned with the use of account-
ing data by managers to plan and control (evaluate) personnel and opera-
tions of the firm. The focus is on planning, decision-making, and control
by the organization and on the accounting systems that managers have to
assist them in their decisions about resource allocation, performance eval-
uation, etc. In addition to students in accounting, the course is designed
for those who plan careers in management at all levels and in all functions
and who will need to motivate other employees and evaluate both managers
and business units in the organization. As such, it is also particularly useful
for those interested in general management, operations, and management
consulting careers.
The course will be loosely divided into two topics: the information man-
agers require to make informed decisions and the organizational structure
that determines the performance evaluation and reward systems. The em-
phasis will be on cost information – how it is computed and how it is used
in decision-making. It is assumed that everyone has completed an under-
graduate introductory managerial accounting course.
Required Course Materials:
• Textbook
William Lanen, Shannon Anderson, andMichael Maher, “Fundamentals
of Cost Accounting” McGraw-Hill, 3rd edition, 2011.
The chapters listed in the daily readings of the course outline below
refer to the textbook.
Full file at http://TestbanksCafe.eu/Solution-Manual-for-Fundamentals-of-Cost-Accounting-3rd-Edition-Lanen,-Anderson,-Maher
Sample BBA Cost Accounting Syllabus
2
Course Outline:
Cost Management Systems:
Class
Topic
Readings
Assignment
1
Introduction
Chapter 1
1-17; 1-22
2
Costs Concepts
Chapters 2
2-23; 2-42; 2-54
3.
Costs and Decisions –
CVP Analysis
Chapter 3
3-24; 3-25; 3-52
4.
Costs and Decisions –
Differential Analysis
Chapter 4
4-40; 4-43; 4-56
5.
Cost Estimation
Chapter 5
5-22; 5-24; 5-59
6.
Product