Cost Accounting

BACC 403 – Cost Accounting

Basic Information

Course Title:                                       Cost Accounting
Code:                                                  BACC 403
Hours:                                                 Lecture: 3        Credit Hours:  3         
Prerequisite(s):                                   None
Academic Year / Level:                      Year: 3            Term: 1      

1-Course Description and Overall Objectives:

This course is designed to discuss the theoretical foundation of cost accounting, the basic issues related to cost measurement in job costing systems and process costing systems and the problems of overhead application rates and how to refine the plant- wide application rates of over- head.

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