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Cost Accounting
OVERVIEW
CEA CAPA Partner Institution: Universidad Latinoamericana de Ciencia y Tecnología
Location: San José, Costa Rica
Primary Subject Area: Accounting
Other Subject Area: Business
Instruction in: English
Transcript Source: TBD
Course Details: Level 300
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: Financial Accounting or equivalent
DESCRIPTION
This course introduces the nature and purpose of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, job order, activity-based, cost-volume-profit, budgets and variances. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
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