Start by taking a single course
At CalSouthern, you have the option of enrolling in a course without committing to a degree program. It’s a fantastic way to get a feel for the CalSouthern online learning experience before enrolling. You can apply the credits you earn to a CalSouthern bachelor’s degree program, or, since CalSouthern is regionally accredited, the credits are readily transferable into a bachelor’s program at another institution, as well.* Or, maybe you simply want to gain college-level knowledge and expertise in a topic area of interest to you.
Choose from any of the undergraduate courses in CalSouthern’s School of Business. A vast selection of subjects are available, on topics as diverse as business communication, marketing, finance, human resources and international business.
Getting started is quick and easy. No entrance exams are required and you don’t have to provide official transcripts. Courses start every month and you’ll never encounter a closed course or waiting list!
*Although credits from regionally accredited institutions like CalSouthern are readily accepted by other universities, acceptance is at the discretion of the receiving institution.
Undergraduate Business Courses
ACT 2453 Cost Accounting
This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.
Learning Outcomes:- Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
- Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
- Analyze the profitability of a product or service.
- Apply basic cost accounting concepts using job order and process costing.
- Calculate cost and variances for material, labor and overhead in the manufacturing of products.
- Determine the costs of goods manufactured and the operating income.
- Determine variances for direct materials, direct labor and overhead.
- Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
- Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
- Describe how the information obtained in the cost accounting process is used in management decision making.