The course commences with an analysis of activity-based costing. This topic is followed by an introduction to profit planning, the study of operating budgets, and techniques for evaluating managerial performance. Subsequent topics include standard costs, pricing of products and services, relevant costs for decision-making purposes, and an introduction to capital budgeting. Cost Accounting 2 will prepare the student for more advanced courses by blending the conceptual and technical aspects of managerial accounting. By using a computer to solve practical problems, the students are given an opportunity to apply managerial accounting techniques in a hands-on environment.
Please note that students who choose to take an online section of this course must write the final exam in person (either at the Humber North or Lakeshore campus, or (if located more than 100km from the campus) through an approved proctoring facility. Any costs associated with this are the sole responsibility of the student.
Contact: Faculty of Business
416.675.6622 ext. 4174
Courses may not be offered each semester. To verify whether this course is being offered this semester and the fees, please contact the Registrar's Office at 416-675-5000 or check the website http://humber.ca/search/ce/courses.html for further information.