Costing & Budgeting

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SYLLABUS FOR COSTING AND BUDGETING - 36 hours

COURSE CONTENT

I.COST ACCOUNTING - GENERAL

             A.Nature and function of cost accounting

             B.Cost terms and classifications

II.COST SYSTEMS/COST MEASUREMENT

             A.Job Order Costing 

             B.Batch costing

             C.Process Costing

             D.Activity Based Costing

III.ANALYZING COST BEHAVIOR

             A.Cost volume profit analysis

             B.Variable/Absorption costing

IV.BUDGETING

             A.Master Budget

             B.Flexible Budget

             C.Budget Variances