Accounting 1C

This is the third course in a three course series at De Anza College. The first two courses cover financial accounting and the third course deals with managerial accounting. Accounting is the “language of business” and can be thought of as an information system that provides reports to stakeholders about the economic activities and condition of a business. Accounting 1C is the third accounting course at De Anza and will cover job order and process cost systems, break even analysis, budgeting, variance analysis, product pricing, as well as capital investment analysis.

Student Learning Outcomes for this course:

1. Identify elements of cost for a business and explain and analyze how costs are allocated and assessed for various users.

2. Compare and contrast the cost acct system for a manufacturer, merchandiser and service firm and distinguish the differences and similarities between financial reporting and cost accounting.

3. Utilize npv and irr for evaluating the financial viability of a business decision.

 

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