Course Name:     Cost Accounting

Course Code:             DBA 2106

Course Level:            Year Two, Semester one

Credit Unit:                4 CU

Brief Course Description

Costing or Cost Accounting is concerned with the ascertainment of costs. The main objective of costing is to analyze the various costs involved in the production of any commodity and to ensure that these costs are controlled adequately. The different between selling price and cost of production is the profit of any business enterprise.

Course objectives

By the end of the course students should be able to:

  1. Differentiate between cost Accounting and other forms of   Accounting
  2. Explain the various cost accounting principles and concepts
  3. Cost  various activities and products
  4. State and evaluate choices between alternative product costing system and methods in a cost-benefit context.

Learning Outcomes

At the end of the course students will be able to:

  1. Differentiate between cost Accounting and other forms of   Accounting.
  2. Explain the accounting principles and concepts
  3. Determine the costs of different activities
  4. Define and discuss costing systems and methods.

                                                                                   

Mode of delivery

  • Lectures
  • Tutorials
  • Field placement/Internship
  • Project work

 


 


Human resource management is concerned with managing people effectively in the workplace. This is a role carried out by most managers in organizations. However, important to note is that the lead person in this is the human resource manager who provides advice, guidance, assistance and support on employment matters to all those who have direct responsibility for the management of people in the organization. The course will emphasize; Human resource planning, job analysis, recruitment, selection, training, development and retention of staff, human resource policies, total quality management, grievance, discipline and counseling.