Unit: BO1COAC216 Cost Accounting
Program: Bachelor of Business
Trimester 1, 2015
The unit introduces cost accounting and enables students to explain its roles in efficient resources allocation. Students will be introduced to the traditional and modern approaches to costing for evaluation in decision making and profitability analysis. The role of cost accounting in performance appraisal is examined and investigated by analyzing the various topics presented. Overall, the unit will assist students in an understanding of how learning cost accounting techniques and procedures can better serve the company as a whole.
Level | Undergraduate |
Credit Points | 6 |
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(b) Select devise and apply different types of cost allocation and explain their different roles for supporting strategic managerial decision making.
(c) Design and prepare budgets and explain feedback analysis and strategic control.
(d) Discuss various approaches to performance evaluation and control in various types of organisations and devised and evaluate simple indicators of performance.
(e) Discuss the changing role of management accounting.
1. Discipline specific knowledge and skills
2. Critical, analytical and integrative thinking
3. Problem solving and research skills
4. Oral and written communication skills
5. Self-management and independent learning skills
6. Ability to work effectively in a team
Assessment Type | When assessed | Weighting (100%) |
Class Test | Week 5 | 25% |
Group Project | Week 10 | 25% |
Final Examination | Exam Period | 50% |
In order to pass this unit, you must:
* Obtain an aggregate mark of at least 50; and
* Make a satisfactory attempt at all assessment tasks.
Kent Policies |
Some of the Institute’s policies are in the Student Handbook.
You may wish to view these policies:
* Attendance and Academic Progress
* Advanced Standing
* Assessment Tasks
* Grading System
* Review of grade policy
* Special Consideration
* Examination Rules
* Reporting Students to the Department of Immigration and Citizenship
Textbooks and resources |
Book | Cornerstones of Cost Management |
Author | D. Hansen and M. Mowen | Edition | Third Edition |
Year | 2015 | Country | USA |
Publisher | Cengage Learning |
You can view the textbook from the UniCOOP bookstore website.
You will need access to the following IT resources:
* Kent Student Email
* Unit Website (Moodle)
Referencing style |
All submissions for this unit must use the Harvard (author-date) referencing style
Teaching contacts |
Lecturer | A H M Shafiul Azam |
Email | email@example.com |
Trimester Break | | |
Week | Begin Date | Module/Topic | Chapter | Events and Submissions |
Week 1 | 23 March 2015 | Introduction to Cost Management and Basic Cost Management Concepts | 1 and 2 | |
Week 2 | 30 March 2015 | Cost Behaviour | 3 | |
Week 3 | 6 April 2015 | Cost Volume Profit Analysis | 16 | |
Week 4 | 13 April 2015 | Product and Service Costing | 5 | |
Week 5 | 20 April 2015 | Process Costing | 6 | Class Test – 21 April 2015 |
Week 6 | 27 April 2015 | Activity Based Costing and Activity Based Management | 4 and 12 | |
Week 7 | 11 May 2015 | Allocating Costs of Support Departments | 7 | |
Week 8 | 18 May 2015 | Budgeting for Planning and Control | 8 | |
Week 9 | 25 May 2015 | Standard Costing | 9 | |