Cost Accounting Module 1: Cost Terms, Concepts and Classifications (KLplus CPE Course)

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This basic-level online tutorial is designed to provide you with a working knowledge of the terms and concepts you will need for the more advanced topics covered in later modules.​​

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Learning Objectives:

Upon completion of this course, you will be able to:

  • Identify fundamental cost accounting terms, concepts and classifications and their elements
  • Identify ways that inventory flows through financial statements
  • Identify characteristics of fixed and variable costs

Estimated Course Duration: 52 minutes (1 CPE) Note: In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the final exam.

Delivery Method: Online Self-Study

Field of Study: Accounting

Program Level: Basic

Advance Preparation/Prerequisites: None


Complaint Resolution Policy/Refund Policy:

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Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: