Cost Accounting Certificate

Division: Business and Computer Information Systems

PROGRAM CODE: 2C40664

The Cost Accounting Certificate is designed to prepare students for entry-level cost accounting positions in both public and private such as sector manufacturing and service businesses. Specialized training in cost accounting enables students to manufacturing a product or providing a service by looking at all expenses within the supply chain. It is done for the purpose of budget preparation and profitability analysis. The information derived from this process is useful to managers in determining which products, departments or services are most profitable and which ones need improvement. A minimum grade of C is required in each course taken. This certificate requires 16-19 units.

Required Courses (8 units):
ACCT 101BFManagerial Accounting5
ACCT 202 F Introduction to Cost Accounting3
Restricted Electives (8-11 units):8-11
Ethics in Accounting3
Excel for Accountants3
Accounting Internship2-4
Business Internship (formerly BUS 061 F)
Business Communications3
Critical Reasoning and Writing for Business (formerly Writing for Business)
Honors Critical Reasoning and Writing for Business (formerly Honors Writing for Business)
Introduction to Personal Computers4
Honors Introduction to Personal Computers
Total Units16-19

Outcome 1: Determine the actual cost associated with manufacturing a product or providing a service by looking at all expenses within the supply chain.

Outcome 2: Determine both fixed and variable costs associated with a product line to determine the break-even point, and then ultimately the profit.

Outcome 3: Identify all methods of cost accounting such as the Standard Costing System, Activity-Based Costing, Throughput Accounting, and Cost-Volume-Profit Analysis.

Outcome 4: Prepare budget and analyze profitability. The information derived from this process is useful to managers in determining which products, departments or services are most profitable and which ones need improvement.