Cost Accounting Course unit title Cost Accounting Course unit code AKM201 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Prof. Dr. I Made Narsa, M.Si., Ak., CMA., CA. Dr. Ardianto, S.E., M.Sc., Ak., CA. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CA. Basuki, Drs., M.Com.(HONS), Ph.D., Ak. CMA., CA. Iman Harymawan, SE., MBA., Ph.D. M. Suyunus, Dr., SE., MAFIS., Ak. Yustrida Bernawati., Dr., S.E., M.Si., Ak Niluh Putu Dian Rosalina Handayani Narsa, S.A., M.Sc. Sedianingsih, Dr., Dra., Ec., S.E., M.Si., Ak. Wiwiek Dianawati, Dr, S.E., M.Si., Ak. Wulandari Fitri Ekasari, S.Ak., M.Sc., Akt., CFP. Yani Permatasari, S.Ak., MBA., Ak. Learning outcomes of the course unit Students are able to understand general concepts related to tracing and charging costs. Students are able to understand the general concepts of accounting systems and cost flows in manufacturing companies. Students are able to understand the general concept of cost calculation using Job Order Costing and Process Costing. Students are able to compile, calculate, and present production cost information using Job Order Costing. Students are able to compile, calculate, and present production cost information using Process Costing. Students are able to calculate the allocation of production costs. Students are able to understand the general concept of production cost planning. Students are able to compile, and present information related to production cost planning. Students are able to understand the general concept of Activity Based Costing. Students are able to calculate, and present production cost information using simple Activity Based Costing. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Introduction of Accounting II Course content Management, the Controller, and Cost Accounting Cost Concepts and the Cost Accounting Information System Cost Behavior Analysis Cost Systems and Cost Accumulation Job Order Costing Process Costing The Cost of Quality and Accounting for Production Losses Costing By-Products and Joint Products Materials: Controlling, Costing, and Planning Just-In-Time and Backflushing Labor: Controlling and Accounting for Costs Factory Overhead: Departmentalization Recommended or required reading and other learning resources/tools Carter, William K; Hwang, Jin Fa; and Chou, Sheng Te, 2015, Cost Accounting: An Asia Edition, Cengage Learning Asia Pte Ltd. (Required) Planned learning activities and teaching methods Lectures Individual assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Quiz, assignments