Friday, November 22, 2019

COURSE OUTLINE ON ACC 312- ADVANCED COSTING 1 ( FULL TIME AND PART TIME)

Course: ADVANCED COST ACCOUNTING 1

PROGRAMME: HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY
Course: ADVANCED COST ACCOUNTING I
Code: ACC 312
Credit Hours:
60 hours
4.0 Units
Semester: FIRST SEMESTER
Pre-requisite:
Theoretical: Practical:
2 hours/week - 50%
2 hours/week - 50%
Goal: To provide the students with the concepts, theories and application of costing methods so as to enhance their understanding on the treatment, use and the interpretation of cost accounting data.

GENERAL OBJECTIVES:

On completion of the course the students should be able to:

1.0 Understand the organization of Cost Accounting Department.
2.0 Understand elements of Costs.
3.0 Know the integration of Cost and Financial Accounts.
4.0 Understand basic Costing Methods.
5.0 Understand job and batch costing.
6.0 Understand contract costing.
7.0 Know process costing.
8.0 Know Service Costing.
9.0 Understand Uniform Costing.

LECTURER-IN-CHARGE: PATRIOT ODUNARO B.J. (08038454008)
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