ENT3102 Cost and Management Accounting

This course focuses on cost concepts, analysis of materials, labour costing, factory overhead costs, job costing, process costing, budgeting and budgetary control.

Course Objectives
This course is intended:

• To equip students with knowledge and skills of organizational cost analysis for decision making
• To provide students with the skills and knowledge of allocating and apportioning costs to cost centers.
• To impart knowledge and skills of Cost analysis and cost control
• To equip learners with the skills and knowledge of Preparing Budgets

Learning outcomes
By the end of the course, the student will be able to:

• Apply the basic principles and procedures of cost accounting to make decisions in an organization
• Allocate and apportion costs to cost centers
• Analyze and control costs
• Prepare and interpret budgets