ACC 433 : Additional manufacturing cost measurement2

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Compulsory

Credits

03

Prerequisite

Overview

• Introducing the student to the costing system of orders and operational phases.

• Introducing the student to the activity-based costing system.

• Introducing students to standard costs.

• Introduce the student to the processes of analyzing deviations for the various elements of costs.

• Introducing students to the nature of joint costs and side products.

• Introducing the student to responsibility accounting, pricing and cost management.

Intended learning outcomes

A / knowledge and understanding

- To familiarize the student with the system of order costs and production stages.

- The student describes the activity-based costing system

The student should explain typical costs, variance analysis, and joint costs.

- To familiarize the student with accounting on the basis of responsibility, pricing and cost management

B / mental skills

- That the student understands the costing system of orders and production stages.

- The student distinguishes the activity-based costing system.

- The student analyzes typical costs, deviations and common costs

- That the student conclude accounting on the basis of responsibility, pricing and cost management

C / scientific and professional skills

- The student distinguishes the costing system of orders and production stages.

Explain the activity-based costing system to the student

- The student should store typical costs, analyze deviations, and joint costs.

- That the student use accounting on the basis of responsibility, pricing and cost management

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

طريقة التدريس

محاضرات ومناقشات وتمارين ووجبات وأوراق بحثية وامتحانات

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

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
Operating order costing system	6	2
Stage costing system	6	2
Activity based costing system	6	2
typical costs	3	1
Analyze deviations for material and labor cost	3	1
Analyze variances for additional manufacturing costs	3	1
Joint costs and side products	3	1
Responsibility based accounting and pricing	6	2
Cost management	3	1

Accounting for financial companies (ACC 430)
Studies in accounting (ACC 530)
Accounting for Islamic banks (ACC 439)
international accounting (ACC 438)
Contracting projects accounting (ACC 437)
Revision2 (ACC 434)
Additional manufacturing cost measurement2 (ACC 433)
Review I (ACC 432)
accounting administration (ACC 431)
Public fund accounting (ACC 339)
Accounting for banks and insurance companies (ACC 337)
Oil accounting (ACC 336)
Analysis of financial statements (ACC338)
Additional manufacturing cost measurement1 (ACC 333)
Accounting for service projects (ACC 332)
Corporate Accounting (ACC 330)
Planing peincipals (PLA170)
Accounting Principles I (ACC 130)
Principles of Accounting II (ACC131)
Social responsibility accounting (ACC 436)
Accounting systems design (ACC 435)
Accounting departments and branches (ACC 331)
Intermediate Accounting 2 (ACC 231)
Tax accounting (ACC 335)