THEORY AND COST ACCOUNTING

Course Information
TitleΘΕΩΡΙΑ ΚΑΙ ΛΟΓΙΣΤΙΚΗ ΚΟΣΤΟΥΣ / THEORY AND COST ACCOUNTING
Code03ΥΕ06
FacultySocial and Economic Sciences
SchoolEconomics
Cycle / Level1st / Undergraduate
Teaching PeriodWinter
CoordinatorDimitrios Kousenidis
CommonNo
StatusActive
Course ID100000697

Class Information
Academic Year2018 – 2019
Class PeriodWinter
Faculty Instructors
Weekly Hours4
Class ID
600123083
Course Type 2016-2020
  • General Knowledge
Course Type 2011-2015
General Foundation
Mode of Delivery
  • Face to face
Digital Course Content
Language of Instruction
  • Greek (Instruction, Examination)
Learning Outcomes
The course aims at introducing students to the notion of cost, its classifications, its measurement and accounting treatment. On completion of the course students must be able to use the accounting information to estimate the cost of products and services and to take decisions concerning the pricing of these products and services.
General Competences
  • Apply knowledge in practice
  • Retrieve, analyse and synthesise data and information, with the use of necessary technologies
  • Make decisions
  • Work autonomously
  • Work in teams
  • Work in an international context
Course Content (Syllabus)
Cost classifications and terms. Inventory valuation and management - IFRS 2. Dire3ct matewrial, Direct Labour and Overheads. Profit and Loss account for a non-manufacturing company. Job-order costing. Process costind. By-product costing. Standard costing.
Keywords
Cost, direct labour, direct material, overheads, job-order costing, process costing.
Course Organization
ActivitiesWorkloadECTSIndividualTeamworkErasmus
Lectures48
Tutorial10
Total58
Student Assessment
Student Assessment methods
  • Written Exam with Short Answer Questions (Summative)
  • Written Exam with Extended Answer Questions (Summative)
Bibliography
Course Bibliography (Eudoxus)
Άγγελος Τσακλάγκανος: Θεωρία και Λογιστική Κόστους, Εκδόσεις Κυριακίδη, Θεσσαλονίκη 2007. Γεωργιος Βενιέρης: Λογιστική Κόστους, Εκδόσεις Σμπίλιας, Αθήνα.
Additional bibliography for study
Ray Garrison, Eric Noreen, Peter Brewer: Managerial Accounting, 14th Edition, McGraw Hill.
Last Update
19-09-2013