Cost Accounting

(1) Basic  Information

Course code: 18220293
Course Name: Cost Accounting
Course Type: Specialty Courses
Periods: 48
Credit: 3
Target Students: Undergraduates Majoring in Financial Management
Assessment: Examination

(2) Course Introduction

  “Cost Accounting” is a compulsory course to the undergraduates majoring in Accounting and Financial management. In accordance with “EnterpriseAccounting Criterion and Enterprise Accounting Systems, this course begins with the accounting and financial management professional knowledge according to the specialized teaching purposes and characteristics. It introduces the Cost Accounting’s basic theories and methods. What’s more, it  introduces the meaning, obtaining and use of cost accountinginformation. It mainly studies basic theories and relevant regulation systems, the rudimentary knowledge about Cost Accounting check and calculation, and the application of the cost accounting methods in enterprise's economic activities, the principles and methods of Cost Accounting elements’ affirming, measuring, recording andreporting. Cost Accounting, as an economic information system and internationally agreed commercial language, offers the information which is essential and important components to making policy of administration and supervision by authorities of the enterprises.