| 1 | Learns costs systems |
| 2 | Understands full costing, variable costing, direct costing, normal costing |
| 3 | Uses job costing |
| 4 | Uses prosess costing |
| 5 | Learns cost allocations: joint products and by products |
| 6 | Uses standard costing system |
| 7 | Costs volume profit analysis |
| 8 | Uses cost accounting information for firms decisions |