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	Prescription:AA300 Cost Accounting Aim of Module To provide students with the necessary knowledge and skills to enable them to function effectively in association with management accounting specialists at middle level. Credits 7 Suggested Time 70 student learning hours Prescription Expiry Date Nov 2002 Level and Assessment Schedule Topics Highest Skill Level Suggested Assessment Percentage 1 Cost Accounting A 100 100 The Student Will 1  Cost Accounting A 1.1 Elements of Cost -Explain the role of a cost/management accountant. -Describe and distinguish between cost centres and profit centres. -Describe and distinguish between non-controllable and controllable costs at various levels in an organisation. -Identify the various product cost elements (materials, labour and overheads) and distinguish between direct and indirect costs. -Calculate predetermined overhead recovery rates and identify methods of disposing of over/under applied overheads. -Calculate charge-out rates. -Prepare a statement of cost of goods manufactured. A 1.2 Cost/Volume Profit Relationships -Define and differentiate between fixed and variable costs. -Segregate mixed costs into their fixed and variable components using the \\ top Note TUTOR REFERENCES MATZ & USRY Cost Accounting, Planning and Control, 8th Edition HORNGREN Cost Accounting, A Managerial Approach, 5th Edition MCNEISH Cost Accounting Questions		Introduction Regulations Module Prescriptions   Back to list of Prescriptions
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