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Cost Accounting II: Process Cost Accounting (Paper-Based)

(Course Available After Purchase)Instructor: James Crigler$265

Overview:
Learn the process cost system, used for mass production of identical goods. Part of the Accounting and Federal Government Accounting Procedures Certificates. ACE College Credit Recommendation Service reviewed.ACE College Credit Recommendation Service reviewed.

In this independent study paper-based course, you submit assignments to an instructor, who grades them and gives you feedback. The course manual comes with a CD that supplements course content. Textbooks must be purchased separately. Take up to one year to complete.

Who Should Attend?
Accountants and auditors who need to document professional knowledge of accounting, professional ability to apply accounting knowledge, and positive and continuing development of professional knowledge and ability.
Prerequisites:
Cost Accounting I: Job Order Cost Accounting (ACCT2250C) or the equivalent.
Additional Information:
Order textbooks from Specialty Books. Select subject area Accounting and Auditing, then select course.
Objectives:
  • Describe the job order cost cycle
  • Explain the process of purchasing, storing, and issuing materials
  • Manage timekeeping and payroll
  • Perform accounting for joint products
    		•
    Syllabus:
    Syllabus -- Cost Accounting II: Process Cost Accounting, ACCT2251C, Grad. School, USDA Required Textbooks:
    Order textbooks from Specialty Books

    If you have taken Cost Accounting II, you already have these books.

    Description:
    The process cost system is used for mass production of identical goods. To obtain an average cost of producing a unit, the student learns to accumulate costs by processes or departments. The period statement prepared shows the cost of production, number of units produced, and average cost per unit.

    Prerequisites:
    Cost Accounting I: Job Order Cost Accounting (ACCT2250C) or the equivalent.

    Contents:
    • Lesson 1 consists of Chapter 13 - Process Cost System
      Chapter 14 - Production Data and Cost Flow
    • Lesson 2 consists of Chapter 15 - Average Costing of Work in Process
      Chapter 16 - Units Lost or Increased in Production
    • Lesson 3 consists of Chapter 17 - First In, First Out Costing of Work in Process
      Chapter 18 - Accounting for By-Products
    • Lesson 4 consists of Chapter 19 - Accounting for Joint Products
    • Lesson 5 consists of Mini Practice Set II (page 476 in the textbook).
    • Lesson 6 consists of Proctored Final Examination


    Course Details
    CODE:  ACCT2251C
    TYPE:  Distance Education
    LENGTH:  Up to 1 Year(s)
    CREDIT:  1
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