Cost Accounting 1
This course aims to introduce students to actual cost accounting in terms of its concept, objectives, principles, and characteristics; measuring and allocating its elements to cost centers; controlling them according to the stages they go through; classifying them; and preparing final accounts and alternative financial statements (cost statement, income statement, etc.). In addition, it covers cost theories, the principles of allocating shared costs, and determining overhead rates.
Credit:
3
Department:
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