This course examines the various approaches to the treatment of fixed manufacturing overhead on income statements, various approaches for measuring performance including use of segmented income statements, various methods of allocating service department costs and the costs of a joint processes, various methods of arriving at prices for products and services, the nature and importance of accounting for quality costs, and various methods of analyzing cost behavior. This course continues to introduce managerial accounting concepts and terminology. The key topics include cost behaviour, inventory costing, budgeting and control, standard costs and variance analyses, relevant costs for decision making, and allocation of service department costs.
You may enroll in a Continuing Education course at Canadore College if you are 19 years of age or older or if you have earned an Ontario Secondary School Diploma/Ontario Secondary School Graduation Diploma or equivalent.
What You Need
What You Need
Microsoft Excel required.
Most college level courses require textbooks; textbooks are not included in the course fees. It is the student’s responsibility to purchase any required textbooks.
Textbooks are available at the Campus Shop for in class, Contact North, and iLearn/D2L courses. The Campus Shop does not carry most OntarioLearn textbooks. OntarioLearn textbooks can be purchased at www.textnet.ca.
Learning outcomes represent culminating demonstrations of learning and achievement. In addition, learning outcomes are interrelated and cannot be viewed in isolation of one another. As such, they should be viewed as a comprehensive whole. They describe performances that demonstrate that significant integrated learning by graduates of the program has been achieved.