Financial Budgeting & Forecasting for Business

After completing the course, you will…

• Principles and Concept of Costing – In this section we will see principles and concept of costing which states that assets, liabilities, and equity investments must be reported at their original cost on financial statements. The historical cost theory and the historical cost definition and the other terms for the cost principle.
• Direct Cost and Indirect Cost – In this section we will learn direct costs are expenditures that are directly related to the manufacture of products or the provision of services, while indirect costs are general business expenses that keep the business going.
• Overhead Allocation – In this section we will see the apportionment of indirect costs to manufactured goods which is known as overhead allocation. All costs borne by a plant other than direct costs are referred to as manufacturing overhead. You’ll also discover how to assign production overhead costs to any inventory products known as work-in-process or finished goods.
• Allocating Indirect Cost – In this section we will see indirect costs are expenditures that are shared across many systems and are not specifically related to the running of a single program.

Who this course is for:

• Finance students, managers, accountants or anyone who wants to upgrade their skill in the area of accounting.
• Learn this course if you want to understand the principles and concept of costing.

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