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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 -