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Advanced Cost Accounting

Course Description: This course covers the concepts and procedures for the development of cost accounting as a system of practical importance for economic organizations in making sound decisions. This is achieved through the use and application of several important topics related to cost accounting, such as the correct foundations for measuring and allocating costs. Additionally, cost accounting assists management in building plans, monitoring their implementation, measuring deviations in execution to understand their causes, and developing future improvement mechanisms.

Credit hours: 3

Objectives of the course :

Upon completion of this course, the student will be able to:
Defines and describes the information needed to prepare reports used in the cost system process to aid in decision-making
– Describes and uses cost analysis concepts, and how they are used in the decision-making process
Calculates costs under various costing systems.
– Identifies the concepts and calculations required for activity-based costing systems
Compares modern and traditional costing applications
- Standard cost structure is used to enhance performance evaluation

Course outputs :

1 Knowledge and Understanding
1-1 Differentiate between fundamental concepts, principles, and theories in various accounting fields.
1-2 Defines the fundamental concepts in the field of accounting
Explains and summarizes the fundamental principles of accounting
1-4 The student applies relevant theories and practices to business cases in the field of accounting.
2 Skills
2-1 Applies and compares different methods in the field of cost accounting decision-making.
2-2 Enhancing Students' Effective Oral Communication Skills in Various Cost Accounting Fields
2-3 The student acquires the skill of effectively using computers in making various administrative decisions.
3 values
3-1 The student acquires teamwork skills (work teams)
3-2 Distinguishes between ethical issues and situations in the accounting field
3-3 Acquiring knowledge related to social responsibility in accounting
3-4 The impact of cultural differences on the adoption and application of accounting standards across countries.

Additional information:

Last updated: 2026-04-22