ACC 212-COST ACCOUNTING 1 COURSE OUTLINE

Goal: To expose students to the terminology, methods, techniques and basic principles of costing and cost control methods.

Objectives: On completion of this module the students should be able to:

1.0     Understand cost accounting, its scope, purpose, and methods.

2.0     Understand nature, elements and classifications of cost.

3.0     Understand cost control.

4.0     Know Cost Centres, costing documents and records.

5.0     Understand the term materials, store keeping, purchasing and inventorycontrol, 
           pricing materials issued and valuation methods.

6.0     Understand labour: factory procedures, recruitment, payroll control and 
          measurement of efficiency.

7.0     Understand the nature and classification of overheads.

So learn!
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Patriot Odunaro B.J

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