制造业成本会计课程标准英文
BCFC-Module Specification
All items with a star(*)can not be changed without approval.
PRE-REQUISITES*:Accounting Basics，Enterprise AccountingⅠ 
Ⅱ
CO-REQUISITES*:None
DESCRIPTION*:
This module covers basic principles and methods of cost accounting.With this module，students will learn how to collect and allocate costs of production，calculate costs of products，prepare and analyze cost reports.
OVERALL AIM(S)FOR THE MODULE*:
· This module addresses and appraises the basic principles and methods of cost accounting，and thus provides the basis for further study in this field for those students who wish it.
· This module will enable students to prepare cost statements and analyze cost in small and medium-sized enterprises.
LEARNING OUTCOMES*:
On successful completion of themodule students will be able to:
Know ledge and Understanding
A.Understand the principles of cost accounting，classification of costs，and the procedures of cost accounting；
B.Master the determination of cost items，and accounting of each item；
C.Grasp the various methods of cost accounting；
Subject-specific Skills
D.Complete the source documents and books of prime entries about cost accounting；
E.Determine allocation of costs and expenses；
F.Prepare cost reports；
G.Analyze cost reports and provide advice for cost management；(https://www.daowen.com)
Professional Qualities
H.Apply professional ethics of“honesty，integrity，discipline，and no fraud”；
I.Get work done before deadline.
INDICATIVE CONTENT*:
This module comprises(but not limited to)the following major topics:
· Basic knowledge of cost accounting
· Journal entries of cost accounting
· Allocation of costs and expenses
· Methods of collecting and distributing auxiliary costs of manufacturing
· Methods of collecting and distributing manufacturing expenses
· Accounting for loss of production
· Distribution of costs for finished and unfinished products
· Methods of calculating costs
· Preparing cost statement
· Analysis of costs
ASSESSM ENT STRUCTURE*:
ASSESSMENT CRITERIA:
Generic framework assessment criteria will apply.Students will have to demonstrate sufficient knowledge and understanding，and relevant practical skills in this module specification in order to pass this subject.
APPROVAL/REVIEW DATES:
Version:1
Date of approval:July 5，2019