Title: Module 2 Introduction: (CU4 M2)
Course: SkillsCom BA 215 16.0 > Section: Credit Unit 4 Module 2

In this Module you will be introduced to the following:

- Direct costs
- Indirect costs
- Cost allocation
- Employee motivation

Course Outcomes covered in this Module:

- Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation.
- Demonstrate the communication of accounting information by the use of commercially available spreadsheet software.
- Use Cost-Profit-Volume analysis to calculate break-even points.
- Describe the purpose of budgeting in an organization.
- Calculate cost and efficiency variances using standard cost information.