Learning Outcomes Relationships

PLO 1: Create and/or develop financial records and models for both internal and external purposes by applying accounting theories and principles to business transactions.

CLO 1: Identify how the study of managerial accounting serves the information needs for internal reporting and supplies the information needs for external reporting.
CLO 2: Define cost concepts and measurements.
CLO 3: Compute cost benefit for accounting systems.
CLO 4: Analyze cost behavior measures and cost allocation methods.
CLO 5: Compile costs using job costing by accumulating costs, calculating overhead and assigning costs.
CLO 6: Compute basic process costing.
CLO 7: Compute job costs using ABC and standard costing methods.
CLO 8: Assess when costs are relevant or irrelevant, an opportunity cost, outlay or differential cost.
CLO 9: Construct budgets, financial statements and capital budget analysis with the use of a calculator and/or computer.
CLO 10: Discuss an awareness of international accounting differences.
CLO 11: Justify the need for data to have integrity and be prepared ethically.

CLO 2: Define cost concepts and measurements.
CLO 3: Compute cost benefit for accounting systems.
CLO 4: Analyze cost behavior measures and cost allocation methods.
CLO 5: Compile costs using job costing by accumulating costs, calculating overhead and assigning costs.
CLO 6: Compute basic process costing.
CLO 7: Compute job costs using ABC and standard costing methods.
CLO 8: Assess when costs are relevant or irrelevant, an opportunity cost, outlay or differential cost.
CLO 9: Construct budgets, financial statements and capital budget analysis with the use of a calculator and/or computer.
CLO 11: Justify the need for data to have integrity and be prepared ethically.

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