- 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 2: List the basic cost concepts, techniques and terminology.
- CLO 4: Apply the procedures and applications specific to cost accounting systems, including job order costing and process costing.
- CLO 5: Analyze costs and profit behavior and apply this to planning and control managerial functions.
- CLO 6: Explain a standard cost system and analyze the variances.
- CLO 7: Identify capital expenditure techniques appropriate for capital projects .
- CLO 8: Select capital project after evaluating expenditure outcomes.
- CLO 9: Reproduce a cost object to determine and identify total costs and variances.

- PLO 2: Demonstrate technological skills.
- CLO 2: List the basic cost concepts, techniques and terminology.
- CLO 3: Describe the principles of cost behavior and cost determination.
- CLO 4: Apply the procedures and applications specific to cost accounting systems, including job order costing and process costing.
- CLO 5: Analyze costs and profit behavior and apply this to planning and control managerial functions.
- CLO 6: Explain a standard cost system and analyze the variances.
- CLO 7: Identify capital expenditure techniques appropriate for capital projects .
- CLO 8: Select capital project after evaluating expenditure outcomes.
- CLO 9: Reproduce a cost object to determine and identify total costs and variances.