COST-ACCOUNTING 1, FUNDAMENTAL BASIS IN THE DISCIPLINARY AREA OF PUBLIC ACCOUNTING AND FINANCE

Abstract

The Public Accounting and Finance bachelor curriculum includes four areas: accounting, finances, costing and audit. Therefore it is necessary to have a basic theory and practice in Cost-accounting 1 as a fundamental base for the subsequent subjects related to Costing. The first two units of the subject program, establish the basis needed to understand how cost-accounting works, later these knowledge should be adapted to the costing systems in the other subjects. In order to achieve this goal, teaching and learning strategies were implemented such as: create products, cost-accounting analysis, usage of counts book, and analysis with the students about the importance of the subject to reach the academic succeed in this subject, reaching more interest to have significant learning.

Keywords: costs, disciplinary area, subsequent subjects.