Accountants have an important role in the decision making process, particularly in collecting, analyzing and reporting relevant financial information. In addition, the accountant plays a significant role in technical issues involving cost analysis, cost control and planning for course reduction. Cost accounting provides useful information that will lead to the best decision on production and performance evaluation. This course offers basic overview of cost accounting concepts and techniques, calculation of manufacturing costs and overhead allocation techniques. Special emphasis is given to job order and process costing as well as extensive analysis on overhead cost.