Module Outline

Date retreived
22/07/2026 12:17 PM AWST

Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.

Cost Accounting B

Cost Accounting B

Module
National Code
State Code
18139
DTWD Status
Approved
State Implementation and Classification
Approved Date
09/03/1995
Field of Education
080101 - Accounting
Nominal Hours
51
Description
To equip the student with fundamental knowledge of
basic costing procedures in the main areas of
process costing, standard costing and direct
costing.

To enable the student to appreciate the problems involved in assigning costs to
joint and by-products in a process cost situation and to apply the more common
techniques to practical situations.

To acquaint the student with some uses of costing
data in the decision-making process via break-even
analysis and differential cost statements.
No information
Evidence Guide
Examination 100%

One three-hour examination paper 100%

Approximately 80% problem-solving and 20% theory
Elements and Performance Criteria
No information
No information
Associated Qual/Courses
State Code National Code Title Type
8801 Business Accounting Accredited course
8175 Business Administration Accredited course