School of Secretarial Studies

Diploma in Corporate Administration Home Semester & Subjects Calendar & Timetable Video Seminars Other Subjects 1. MPW1113/MPW1123 Bahasa Kebangsaan A/B 2. DCA101 Business English 3. DCA102 Business Statistics 4. DCA103 Business Accounting 5. DCA104 Management Theories 6. DCA105 Desktop Publshing and Database 7. DCA106 Financial Accounting 8. DCA107 Human Resources Management 9. DCA108 Micoeconomics 10. MPW1133 Malaysian Studies 11. DCA109 Business Communication 12. DCA110 Business Organisation & Management 13. DCA111 Macroeconomics 14. MPW1143/MPW1153 Moral/Islamic Studies 15. DCA112 Quantitative Methods 16. DCA201 Cost Accounting 17. DCA202 Information Technology 18. DCA203 Law of Meetings 19. DCA204 Public Relations 20. DCA205 Business Ethics 21. DCA206 Business Law 22. DCA207 Corporate Administration I 23. DCA208 Financal Management 24. DCA209 Management Information System 25. DCA210 Taxation 26. DCA211 Corporate Administration II 27. DCA212 Corporate Compliance & Practice 28. DCA213 Marketing 29. DCA214 Personality Development Programs Offered 1. Certificate of Office Administration 2. Diploma in Executive Secretaryship 3. Diploma in Corporate Administration » All stamfordonline Courses

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SUBJECT CODE	: DCA201
SUBJECT NAME	: COST ACCOUNTING
SEMESTER	: 4
CREDIT HOURS	: 4
SCHOOL	: School of Secretarial Studies
COURSE	: Diploma / Diploma in Corporate Administration

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Lecture Notes :	DCA 201 - Chap 1.pdf DCA 201 - Chap 2.pdf DCA 201 - Chap 3.pdf DCA 201 - Chap 4.pdf DCA 201 - Chap 5.pdf
Past Exam Paper :	DCA 201 Cost Accounting July 07.pdf
Syllabus :	DCA201.pdf

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OBJECTIVES
The objectives of this subject is to teach the basic principles of cost accounting, cost behaviour, cost classification, cost units and cost centres; to teach costing routines required for each element of cost i.e. materials, labour and overhead; to teach and apply marginal costing principles (CVP) and compare them to absorption costing; to teach the different uses and applications of budgeting

LEARNING OUTCOME
On completion of this subject, learners should be able to:

• explain the meaning of cost accounting defined in the CIMA management accounting official terminology
• explain the relationship between cost accounting, financial accounting and management accounting
• explain what are cost centre and cost units.
• classify and explain cost by behaviour e.g. fixed, variable, stepped and mixed cost.
• calculate stock valuation using FIFO, LIFO, and AVCO.
• explain and illustrate the various documents used in the process of ordering and receiving materials and the different method of remuneration of employees
• demonstrate the effect of each remuneration method on the unit cost of output and the possible sources of overhead cost
• allocate production overhead to production and service cost centres
• absorb production overhead to production centres and job units
• calculate comprehensive breakeven calculations and evaluate results.
• draw up and compare marginal costing P & L statements and absorption costing P & L statements
• explain the technique and terminology of marginal costing and principal budget factor
• calculate contribution from divisions/segments/products and use results to make decisions on profitability and continuity of segments/divisions.
• evaluate between make or buy decisions.
• calculate variances
• draw up a full basic production budget including sales, labour, inventory and cash budgets.

SYNOPSIS

This subject introduces student to the nature of cost and its behaviour under various circumstances. It helps student to appreciate the type of cost to consider for short-term decision-making.