Course Outcomes

Umpqua Community College

BA 213 - Principles of Accounting III

Courses

Weight Outcomes Applied Learning Specialized Knowledge Intellectual Skills Integrative/Broad Knowledge Civic Learning    
14.3% Explain the need for accounting information in operating a business and making business decisions. 20% 20% 20% 20% 20% 20, 20, 20, 20, 20
14.3% Identify and define different classifications of cost such as period and product, direct and indirect, variable and fixed. 20% 20% 20% 20% 20% 20, 20, 20, 20, 20
14.3% Identify and explain various types of costing methods, such as job-order and process costing. 20% 20% 20% 20% 20% 20, 20, 20, 20, 20
14.3% Compute overhead rates and apply overhead in a costing system. 20% 20% 20% 20% 20% 20, 20, 20, 20, 20
14.3% Prepare journal entries to record the flow of materials, labor, and overhead through a costing system. 20% 20% 20% 20% 20% 20, 20, 20, 20, 20
14.3% Compute the contribution margin and break-even point and understand the basics of a cost-volume-profit (CVP) analysis. 20% 20% 20% 20% 20% 20, 20, 20, 20, 20
14.3% Compute direct material, direct labor, and variable manufacturing overhead standard cost variances and explain their significance. 20% 20% 20% 20% 20% 20, 20, 20, 20, 20