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Cost Accounting

Tuesday, June 19 @ 8:00 am - 12:00 pm • Organized By Johnson County Community College
12345 College Blvd., Overland Park, Kansas 66210


Cost accounting is the part of managerial accounting which identifies, defines, allocates, measures, reports and analyzes current and predicted costs. Cost information is accumulated by a firm's information system and then assigned to various segments and activities (departments, segments, branches, products, territories, etc.). Learning objectives for this class are: 1) The purpose and process of cost accounting; 2) The basic components of a product's cost; 3) The terminology used in cost accounting; 4) How costs behave; 5) How and why predetermined overhead rates are computed; 6) How to separate mixed costs into fixed and variable components using the high-low method; 7) The difference between job costing and process costing methods of accumulating costs; 8) The concept and computation of equivalent units of production; and 9) How to prepare a Cost of Production Report.

This class is part of the Business Accounting Certificate.

Johnson County Community College
Johnson County Community College
(913) 469-8500
June 19 @ 8:00 am - 12:00 pm Add to my Calendar
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JCCC Main Campus, Regnier Center 146
12345 College Blvd.
Overland Park, Kansas 66210
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