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 | Sofia Kalatha |
| Common | Yes |
| Status | Active |
| Course ID | 600000328 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 464
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| ECONOMICS | Elective Courses belonging to the other | 8 | 4 | 3 |
| BUSINESS ADMINISTRATION | Compulsory Course belonging to the selected specialization (Compulsory Specialization Course) | 8 | 4 | 6 |
| Academic Year | 2024 – 2025 |
| Class Period | Spring |
| Instructors from Other Categories |
|
| Weekly Hours | 4 |
| Class ID | 600271600
|
Course Type 2021
Specialization / Direction
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/1/600271600
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.
Educational Material Types
- Notes
- Slide presentations
- Book
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 166 | 5.9 | ✓ | ✓ | |
| 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)
Κοστολόγηση και Διοικητική Λογιστική Θεωρία-Εφαρμογές, Νεγκάκης Χ.- Κουσενίδης Δ., Εκδόσεις Αειφόρος Λογιστική
Last Update
20-02-2025
