ACC 333 : Additional manufacturing cost measurement1

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Compulsory

Credits

03

Prerequisite

Overview

Introducing the student to the different cost classifications and their theories.

Introduce the student to the nature and characteristics of the cost accounting system.

Study the relationship between cost accounts and financial accounts.

Introducing the student to how to measure the cost of: materials, labor, and extra work.

Intended learning outcomes

A / knowledge and understanding

Know the basic concepts of cost accounting

Knowledge of cost theories and cost classifications

- Knowledge of the principles and methods of distributing costs to the unit and how to determine the cost of the product

Knowing the contributions made by cost accounting in order to reduce the cost without compromising the quality of the product and knowing the contributions made by cost accounting in order to reduce the cost without compromising the quality of the product.

B / mental skills

The ability to understand modern theories and knowledge and their applications in the field of costs

Ability to think and mentally innovate and keep abreast of scientific developments in the areas of costs

- The ability to realize the problems facing companies in calculating the unit cost

- Contribute to the integration of knowledge to serve development in the field of costs

C / scientific and professional skills

To understand the meaning of cost accounting

- That the student distinguish between the different costs tabs

To distinguish between different cost theories.

- That the student understands the cost accounting system, the relationship of cost accounts to financial accounts, and how to measure the cost of materials, labor and additional manufacturing costs

D / general skills

- That the student has the ability to dialogue and discussion.

- The student should be able to communicate and communicate with others.

The student should be able to manage time.

The student should be able to work in a team.

Teaching and learning methods

Lectures, discussions, exercises, meals, research papers and exams

Methods of assessments

Sharing and solving exercises and preparing papers during lecturesMidterm exam first week sixthThe second midterm exam, the eleventh weekSixteenth week final exam

Scientific subject	Number of hours per	week
Introduction to cost accounting	3	3
Concepts and tabulation of costs	6	6
cost theories	9	9
Cost accounting system	6	6
The relationship of cost accounts with financial accounts	6	6
Material cost measurement	3	3
Work cost measurement	3	3
Additional manufacturing cost measurement	3	3

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Review I (ACC 432)
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