Jul 05

Cost Accounting Lecture 1 outline and notes

Management Accounting lecture 1 summary outlines

Note: The lecture notes are attached in MS Word format at the end

Management Accounting Definition

Financial Accounting :  

  • Definition  
  • Criticizm  
  • External users  
  • Statements objectives

Cost Accounting:  

  • Definition  
  • As a noun  
  • Objectives

Cost Classifications:  

  • Classification of costs into direct and indirect  
  • Classification of costs according to cost behaviour  
  • Classification of costs according to function  
  • Classification of costs according to cost unit  

 Cost statement  

  • Classification of costs according to controllability  
  • Classification of costs according to normality
Read 2398 times Last modified on Tuesday, 17 July 2012 15:23
Khalid Hamada

A Medical Doctor and Computer Engineer currently working at DAL Group as a Senior Business Analyst. His interests evolve around painting, calligraphy and science fiction novels.

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