MANAGERIAL ACCOUNTING-COST ACCOUNTING
| Title | ΔΙΟΙΚΗΤΙΚΗ ΛΟΓΙΣΤΙΚΗ - ΛΟΓΙΣΤΙΚΗ ΚΟΣΤΟΥΣ / MANAGERIAL ACCOUNTING-COST ACCOUNTING |
| Code | 12ΥΗ03 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Spring |
| Coordinator | Dimitrios Kousenidis |
| Common | Yes |
| Status | Active |
| Course ID | 600000328 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 323
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| OIKONOMIAS | Elective Courses belonging to the other | 8 | 4 | 6 |
| DIOIKĪSĪ EPICΗEIRĪSEŌN | Compulsory Course belonging to the selected specialization (Compulsory Specialization Course) | 8 | 4 | 6 |
| Academic Year | 2018 – 2019 |
| Class Period | Spring |
| Faculty Instructors | |
| Class ID | 600123319
|
Class Schedule
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Ισόγειο |
| Hall | ΜΙΚΡΟ ΑΜΦΙΘΕΑΤΡΟ Β (154) |
| Calendar | Monday 12:00 to 14:00 |
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Όροφος 1 |
| Hall | ΜΕΓΑΛΟ ΑΜΦΙΘΕΑΤΡΟ (A) (158) |
| Calendar | Wednesday 08:00 to 10:00 |
Course Type 2016-2020
- General Knowledge
Course Type 2011-2015
General Foundation
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600123319
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
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 166 | 5.9 | ✓ | ✓ | |
| Tutorial | |||||
| Exams | 2 | 0.1 | |||
| Total | 168 | 6 |
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
05-04-2016
