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Accounting-Cost

Credits: 4
Course Number: 10-101-134

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Course Description

10-101-134 ACCOUNTING-COST ...contemporary cost environments and issues; selecting, analyzing, and tracking costs; production costing methods: job order, process, standard costs, joint and by-product costing. (Prerequisites: 10-103-131, MS Excel Intro; 10-101-110, Accounting 1)

Course Typically Offered

  • Fall
  • Spring

Most NWTC classes are offered in 8-week sessions. Learn more about how our class schedule can help you succeed.

Credit for Prior Learning

How can I use this course to achieve my career goals?

This course is associated with the following programs:

What will I learn?

  1. Define and classify costs.
  2. Define methods to calculate overhead rates and apply overhead costs.
  3. Distinguish between variable and absorption costing methods.
  4. Apply principles and procedures in using a job order cost system.
  5. Prepare cost of production reports using a process cost system.
  6. Use a standard costing system with variance analysis.
  7. Work effectively in cooperative learning groups.
  8. Analyze mixed cost, including methods to separate variable and fixed amounts.
  9. Analyze and determine cost drivers.
  10. Analyze inventory valuations using variable and absorption costing methods
  11. Use flexible budgets and standard costing system for overhead cost control.
  12. Analyze cash flow statements for cash flow and cost budget analysis
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