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COST ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BUS222	COST ACCOUNTING	4	3	3	6

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Relevant chapters of the coursebook	Basic Concepts on Costs	Lecture & Practical Examples and Exercises
2	Relevant chapters of the coursebook	Types and Systems of Cost	Lecture & Practical Examples and Exercises
3	Relevant chapters of the coursebook	Determining the costs for raw materials and supplies and indirect material	Lecture & Practical Examples and Exercises
4	Relevant chapters of the coursebook	Stock Valuation Methods, net and variable cost	Lecture & Practical Examples and Exercises
5	Relevant chapters of the coursebook	Cost Calculation for direct and indirect labour	Lecture & Practical Examples and Exercises
6	Relevant chapters of the coursebook	Wage Systems	Lecture & Practical Examples and Exercises
7	Relevant chapters of the coursebook	General Production Costs	Lecture & Practical Examples and Exercises
8	-	MID-TERM EXAM	-
9	Relevant chapters of the coursebook	Cost areas and allocation of costs	Lecture & Practical Examples and Exercises
10	Relevant chapters of the coursebook	Cost allocation sheet and classic allocation methods	Lecture & Practical Examples and Exercises
11	Relevant chapters of the coursebook	Adjustment of Sales Cost Statement – Cost account and records in Uniform Chart of Accounts	Lecture & Practical Examples and Exercises
12	Relevant chapters of the coursebook	Classification of cost systems, factors effecting cost systems	Lecture & Practical Examples and Exercises
13	Relevant chapters of the coursebook	Standard Cost System	Lecture & Practical Examples and Exercises
14	Relevant chapters of the coursebook	Standard Cost System	Lecture & Practical Examples and Exercises
15	Relevant chapters of the coursebook	Standard Cost System	Lecture & Practical Examples and Exercises
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-