نظام التعليم الالكتروني (ATU E-Learning System)

اهداف المادة:

تهدف هذه المادة الى تعريف الطالب بالاجراءات المحاسبية والرقابية لكل من نظم محاسبة التكاليف الاوامر والمراحل الانتاجية مع إعطاء فكرة عن أهمية الرقابة على التكاليف والتعريف بنظم التكاليف الفعلية والمعيارية، طرق وضع  المعايير وتحليل الانحرافات المتعلقة بعناصر الكلفة والمبيعات والارباح والمعالجات المحاسبية لها. كما  تتناول هذه المادة المعالجات المحاسبية للمنتجات المشتركة والعرضية وتخصيص  التكاليف وفق اسوب التكاليف على اساس الانشطة.

The general objective of this course is to provide students sound and in-depth technical and conceptual knowledge of advanced approaches of Cost Accounting to enable them to apply costing methods and techniques to assist management for taking appropriate decisions.

The specific objectives of this course are to enable students to demonstrate the following technical cost accounting competencies upon successful completion of this course:

• Demonstrate costing methods and techniques appropriate to a variety of different businesses.
  
• Analyze the basic cost flow model and be able to assign costs in a job cost system.
  
• Summarize process cost accounting and prepare a process cost report.
  
• Explain Accounting for Spoilage; Abnormal Gain; Accounting for Rework; Reworked in a Separate Process; Accounting for Scrap Material and Waste.
  
• Explain the role of standard costing within organizations and prepare and interpret standard costs and variance statements.
  
• Describe the accounting for Joint Products, By-Products, and Scrap; Split-off Point; Joint Costs and Common Costs; Assigning Joint Costs to Joint Products; Accounting for By-Products; Decision Making for Further Processing.
  
• Expose concepts and techniques that managers and accountants use to produce information for decision making including utilizing an Activity-Based Costing (ABC) for improving Cost Management and Profitability.
  

References:

1.    Weygandt, Jerry J. & Kimmel, Paul D. & Kieso, Donald E., " Managerial Accounting", 6^th Edition, John Wiley & Sons, Inc., United States of America, 2012.

2.    Horengren, Charles T. & Datar, Srikant M. & Rajan, Madhav V., " Cost Accounting A Managerial Emphasis", 14^th Edition, Pearson Education, Inc., New Jersey, United States of America, 2012.