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DAU Courses
AUD 1571 CAS 401, 402, and 405
(Last Modified:06-Aug-2012)

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Description
Click here to view the course description in the DCAA Catalog of Courses
Objectives
You will learn to identify the fundamental requirements of:
  • CAS 401 - Consistency in Estimating, Accumulating, and Reporting Costs;
  • CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose;
  • CAS 405 - Accounting for Unallowable Costs.

    This course provides information necessary to determine whether a contractor's policies, procedures, and practices are in compliance with these standards. Exercises, examples, and review questions are used to help reinforce the key points throughout each lesson.
  • Target Attendees
    All auditors
    Prerequisite(s)
    None
    Predecessor Course(s) (Acceptable as a substitute for this course until the acceptance date specified below.)
    Predecessor Predecessor Course Title PDS Code Accepted Until
    None None None None
    Course Length
    Approximately 4.5 hours
    Additional Course Information
    Delivery Mode 0
    Equivalent Courses None
    ACE Recommended Credits N/A
    PDS Code  
    Additional Public Information N/A
    Continuing Education Units   0
    Continuous Learning Points  0
    Reservist Retirement Points  0
    Historical Allocations Mouse Over for Past CEU/CLPs
    Notes
  • Technical requirements for this course.
  • This is a DCAI Self-Study Course
  • 5.5 CPE (CPE credit currently only available to DCAA employees)
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