ACC_561_Week_5_Content_Outline

ACC_561_Week_5_Content_Outline - Introduction to Management...

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ACC/561 Accounting Week Five Content Outline: Cost Allocation OBJECTIVE: Explain the methods of cost allocation. Resource: Ch. 12 of Introduction to Management Accounting Content Cost Allocation (in Horngren, Sundem, Stratton, Burgstahler, & Schatzberg) o A General Framework for Cost Allocation (pp. 524-527) o Allocation of Service Department Costs (pp. 527-534) o Allocation of Costs to Product or Service Cost Objects (pp. 534-539) o Allocation of Costs to Customer Cost Objects to Determine Customer Profitability (pp. 539-548) o Allocation of Central Corporate Support Costs (pp. 548-549) o Allocation of Joint Costs and By-Product Costs (pp. 550-554) OBJECTIVE: Analyze how factory overhead is applied to products. Resource: Ch. 13 of
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Unformatted text preview: Introduction to Management Accounting Content • Accounting for Overhead Costs (in Horngren et al.) o Accounting for Factory Overhead (pp. 590-591) OBJECTIVE: Compare and contrast uses of variable and absorption costing. Resource: Ch. 13 of Introduction to Management Accounting Content • Accounting for Overhead Costs (in Horngren et al.) o Variable Versus Absorption Costing (pp. 598-603) Note: The information above is intended to help you complete your assignments. Be sure to read chapters in their entirety, as indicated in the syllabus. Additional information from sections not outlined above may be needed for classroom discussions. Page numbers refer to PDF versions of the textbooks....
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