Universidad Autónoma de San Luis Potosí
Collegue of Engineering
Mechanical and Electrical Department
Analytical Program
A) COURSE
Course Id:
Course
5911
INDUSTRIAL ACCOUNTING
Class Hours per Week
Lab hours per week
3
0
Complementary
practices
3
Credits
Total hour
course
48
6
B) GENERAL COURSE INFORMATION:
EE
(IEA)
ME
(IM)
MME
(IMA)
EME
(IME)
MTE
(IMT)
NA
IV
NA
NA
Level:
NA
Course Type
(Required/Elective)
NA
NA
Obligatoria
NA
NA
Prerequisite
Course:
NA
NA
Introducción a la
Contabilidad
NA
NA
CACEI
Classification:
NA
NA
IA
NA
NA
C) COURSE OBJECTIVE
At the end of the course, the student will be capable of:
Provide students with the knowledge of cost accounting, as it is a very important tool for planning, decision making and control in the operation and
improvement of production systems.
D) TOPICS (CONTENTS AND METHODOLOGY)
1 . INTRODUCTION.
Students will have an overview of what is cost accounting.
Specific
Objective:
1 Hours
1.1 Definition of Cost Accounting.
Readings and other
resources
Teaching Methodologies
Learning Activities
Books, Articles, Further literature, Internet Links.
Exhibition themes, concept analysis, problem resolution and discussion, group work and individual.
2.- NATURE OF COST ACCOUNTING.
10 Hours
Identify the difference between financial accounting and cost accounting. Exemplify the applications of cost accounting.
Specific
Objective:
Page 1
Universidad Autónoma de San Luis Potosí
Collegue of Engineering
Mechanical and Electrical Department
Analytical Program
2.1 Objectives of Cost Accounting
2.2 Financial Accounting from Cost Accounting.
Readings and other
resources
Teaching Methodologies
Learning Activities
Books, Articles, Further literature, Internet Links.
Exhibition themes, concept analysis, problem resolution and discussion, group work and individual.
3. - CONCEPTS OF COST ACCOUNTING, OPERATING RATINGS AND STATES OF A
MANUFACTURING COMPANY.
Specific
To present and analyze the rankings for the student to visualize their applications.
Objective:
15 Hours
3.1 Elements of manufacturing cost.
3.2 Comparison between manufacturing costs from period costs.
3.3 Direct and indirect costs.
3.4 Methods of Costing.
3.4.1 absorption costing
3.4.2 Variable Costing
3.5 Unit Costs.
3.6 Accounting as a tool of control.
3.6.1 Characteristics of a good cost control.
3.6.2 Example of a report for cost control.
3.7 Classification of costs.
3.8 Operating States of a manufacturing company.
Readings and other
resources
Teaching Methodologies
Learning Activities
Books, Articles, Further literature, Internet Links.
Exhibition themes, concept analysis, problem resolution and discussion, group work and individual.
4.- COSTING AND CONTROL OF MATERIALS
To know how you post the materials and methods to control them.
Specific
Objective:
9 Hours
4.1 Definition and classification of materials.
4.2 Responsibilities of organization to control materials.
4.3 Guidelines for proper control of materials.
4.4 Reports of production control materials.
4.5 Methods of costing materials sent to production.
4.5.1 Weighted average
4.5.2 First In First Out.
4.5.3 Last in first out.
4.6 Working group: presentation of a real example of the determination of standards of materials and analysis of variance.
Readings and other
resources
Teaching Methodologies
Learning Activities
Books, Articles, Further literature, Internet Links.
Exhibition themes, concept analysis, problem resolution and discussion, group work and individual.
5. - COSTING AND CONTROL OF LABOR.
To know how it is accounted for labor and control procedures.
Specific
Objective:
6 Hours
5.1 Definition and classification of labor.
5.2 Functions that relate to the administration and control of labor.
5.3 Timing.
5.4 Learning curve.
5.5 Incentive Plans.
5.6 Group work: presentation of a real example of the analysis and determination of the cost elements of a pay slip of a worker, according to the
collective agreement and the Federal Labor Law
Page 2
Universidad Autónoma de San Luis Potosí
Collegue of Engineering
Mechanical and Electrical Department
Analytical Program
Readings and other
resources
Teaching Methodologies
Learning Activities
Books, Articles, Further literature, Internet Links.
Exhibition themes, concept analysis, problem resolution and discussion, group work and individual.
6. - COSTING AND CONTROL MANUFACTURING OVERHEAD COSTS.
Specific
Objective:
6 Hours
To know how indirect costs are accountedmanufacturing and control procedures. Define the ways of determining application
rates of indirect manufacturing costs.
6.1 Definition and classification.
6.2 Estimated manufacturing overhead costs.
6.3Determination of application rates of indirect manufacturing costs.
6.4 Methods of allocating costs of service departments to production departments.
6.4.1 Direct method.
6.4.2 Method staggered.
6.4.3 Algebraic Method.
Readings and other
resources
Teaching Methodologies
Learning Activities
Books, Articles, Further literature, Internet Links.
Exhibition themes, concept analysis, problem resolution and discussion, group work and individual.
7.- COST ACCOUNTING SYSTEMS
5 Hours
To know the cost accumulation systems, understand and analyze. Define what is the most appropriate to apply in a given case.
Specific
Objective:
7.1 Objective overall cost rollup.
7.2 System cost accrual for work orders.
7.3 System build manufacturing process costs.
Readings and other
resources
Teaching Methodologies
Learning Activities
Books, Articles, Further literature, Internet Links.
Exhibition themes, concept analysis, problem resolution and discussion, group work and individual.
E) TEACHING AND LEARNING METHODOLOGIES
Exhibition themes, concept analysis, solving exercises, group and individual work, using the computational tool for performing exercises and
presentation of tasks and jobs.
F) EVALUATION CRITERIA:
Evaluation:
Schedule
1er. Evaluation Partial
Session 16
Suggested Form of Evaluation
and weighing
Exam 70% , Homework 10%,
Participation 20%
Topics
Unity 1, 2,3
2º Evaluation Partial
Session 32
Exam 70% , Homework 10%,
Participation 20%
Unity 4 y 5
3er. Evaluation Partial
Session 48
Exam 70% , Homework 10%,
Participation 20%
Unity 6 y 7
Evaluation Final Ordinary
100% Average partial
evaluations
Other Activity:
Page 3
Universidad Autónoma de San Luis Potosí
Collegue of Engineering
Mechanical and Electrical Department
Analytical Program
Exam Extraordinary
Exam of title
Exam regularization
Week 17 of the
semester in
progress
According to
schedule school
secretary
According to
schedule school
secretary
100% Exam
100% Program
100% Exam
100% Program
100% Exam
100% Program
G) BIBLIOGRAPHY AND ELECTRONIC RESOURCES
CASHIN JAMES A., POLIMENI S RALPH, Fundamentos y técnicas de contabilidad de costos. (Fundamentals and techniques of cost accounting)
Mc Graw-Hill.
COMPLEMENTARY BIBLIOGRAPHY.
LOREDO MORELEÓN LUIS ARMANDO, Apuntes y Ejercicios de Contabilidad Industrial. Facultad de Ingeniería, 2007. (Notes and Exercises of
Industrial Accounting. Faculty of Engineering, 2007).
FOSTER GEORGE Y HORNGREN CHARLES T., Contabilidad de costos (Cost Accounting). Prentice Hall, 2006
CROWNINGSHIELD GORMAN, Cost Accounting, Houghton Mifflin.
GOMEZ BRAVO OSCAR, Contabilidad de Costos (Cost Accounting). Mc. Graw Hill, 2006.
BACKER Y JACOBSEN, Contabilidad de costos, un enfoque administrativo y de gerencia (Cost Accounting, an administrative approach and
management). Mc Graw-Hill, 1996.
Software:
Excel Spreadsheet.
Page 4