Lecture 1 - Management Accounting- 2 Dr. Hassan A. G. Ouda...

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Unformatted text preview: Management Accounting- 2 Dr. Hassan A. G. Ouda Office No. B5.329: Office Hours: Sunday 13:00-17:00. 1 Lecture One Recap 2 Course Contents Chapter 4: Job Costing Chapter 11: Decision Making and Relevant Information Chapter 17: Process Costing Chapter 18: Spoilage, Rework, and Scrap 3 Course Assessment • Course Assessment: & Midterm Exam 30% Midterm Exam 30% & Final Exam Final Exam 40% 40% & Quizzes 20% (Best 2 out of 3) Quizzes 20% (Best 2 out of 3) & Assignments 10% Assignments 10% 4 Textbook Cost Accounting : A Managerial Emphasis Thirteenth Edition Authors: Charles T. Horngren : Srikant M. Datar : George Foster : Madhav Rajan : Christopher Ittner 5 Concepts of costing systems • Cost object : Anything for which a measurement of costs is desired: for example a product or service . • Direct Costs are related to a particular cost object and can be traced it in an economically feasible way. For ex. Cans or bottles is a direct cost of pepsi-colas . • The term Cost tracing: is used to describe the assignment of direct costs to a particular cost object....
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This note was uploaded on 04/04/2011 for the course ACCT 2 taught by Professor Jobcostin during the Spring '11 term at German University in Cairo.

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Lecture 1 - Management Accounting- 2 Dr. Hassan A. G. Ouda...

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