SCHOOL OF _BUSINESS

AY _2019 - 2020

COURSE SYLLABUS
COURSE CODE AE22

COURSE TITLE Cost Accounting and Control

COURSE DESCRIPTION 

COURSE UNIT: __units Three (3) units

CLASS CONTACT HOURS: 48 4.5 hours a week x 14

(4.5 hours a week x 12)
PRE/CO-REQUISITE: None (basic of Cost Accounting and Control – Solita A. Frias)

COURSE OBJECTIVES  Recognize the interdependence of cost accounting and man-

agement accounting
 Introduce the innovative ways for analyzing, recording, reporting
and interpreting information in manufacturing and non-
manufacturing environments
 Design business forms
 Present and discuss ethical issues
 Do environmental scanning both local and global, inclusive of
outsourcing or BPO
 Make oral presentations and write management reports thus
improving their communication and intellectual skills. Improving
grammar skill is a minimum requirement.
 Design computer programs in collaboration with IT specialists

TIME TOPIC TEACHING OUTCOME MEASURES

ALLOTMENT STRATEGIES
Wk1 Introduction – Cost Accounting and Cost
Management  Group
discussion
 Lecture using
audio-visual
presentation
Wk2 Job- Order Costing  Group
discussion
 Lecture using
audio-visual
presentation

Wk3 Accounting for Materials  Group

discussion
 Lecture using
audio-visual
presentation
Wk4 Accounting for Labor  Group
discussion
 Lecture using
audio-visual
presentation

Wk5 Accounting for Factory Overhead( manu-

 Group
facturing Overhead)
discussion
 Lecture using
audio-visual
presentation

Wk6 Process Costing  Group

discussion
 Lecture using
audio-visual
presentation

Wk7 Joint Products and By-Products  Group

discussion
 Lecture using
audio-visual
presentation

Wk8 Lost Units and Increased Units (Accretion)  Group

discussion
 Lecture using
audio-visual
presentation
Wk9 Standard Costing  Group
discussion
 Lecture using
audio-visual
presentation
Wk10 Activity Based Costing  Group
discussion
 Lecture using
audio-visual
presentation
Wk11 Operation Costing (Hybrid Costing)  Group
discussion
 Lecture using
audio-visual
presentation
Wk12  Group
discussion
 Lecture using
audio-visual
presentation
Wk
Wk
Wk
Wk
Wk
Wk
Wk
Wk
 Wk
Wk
REFERENCES

GRADING SYSTEM Attendance 10%

Class participation 30%
Midterm 30%
Final 30%
TOTAL 100%