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ACCT 202



Course Code

ACCT 202

Course Title

Cost and Management Accounting Principles

Course Credit

3 (3 + 0 + 0)

Prerequisite Course

ACCT 201

Course Level


Course Description

This course aims to introduce the principles of cost accounting and administrative accounting through a focus on the role played by cost and administrative accounting information in the business environments, as well as the concept of costs and the foundations of classifying costs, analyzing the relationship between cost, size, and profit, how to prepare cost statements in order to measure and make decisions, how to allocate indirect costs, and addressing cost measurement problems using: production orders, contracts, contracting, and production stages.

Course Material

  • Required Textbook
  • Horngren, C.T., Foster, G., and Datar, S.M.  Cost Accounting: A Managerial Emphasis, Prentice Hall, 2008.
  • Essential References
  • Kinney, M., P. Kinsey, & A. Raiborn, Cost accounting : Foundations & Evolutions, Prentice – Hall, 2007.

Reading Recommendation


Course Language


تاريخ آخر تحديث : يناير 12, 2023 12:51ص