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)
  1. Prof. Dr. I Made Narsa, M.Si., Ak., CMA., CA.
  2. Dr. Ardianto, S.E., M.Sc., Ak., CA.
  3. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA.
  4. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CA.
  5. Basuki, Drs., M.Com.(HONS), Ph.D., Ak. CMA., CA.
  6. Iman Harymawan, SE., MBA., Ph.D.
  7. M. Suyunus, Dr., SE., MAFIS., Ak.
  8. Yustrida Bernawati., Dr., S.E., M.Si., Ak
  9. Niluh Putu Dian Rosalina Handayani Narsa, S.A., M.Sc.
  10. Sedianingsih, Dr., Dra., Ec., S.E., M.Si., Ak.
  11. Wiwiek Dianawati, Dr, S.E., M.Si., Ak.
  12. Wulandari Fitri Ekasari, S.Ak., M.Sc., Akt., CFP.
  13. Yani Permatasari, S.Ak., MBA., Ak.

Learning outcomes of the course unit
  1. Students are able to understand general concepts related to tracing and charging costs.
  2. Students are able to understand the general concepts of accounting systems and cost flows in manufacturing companies.
  3. Students are able to understand the general concept of cost calculation using Job Order Costing and Process Costing.
  4. Students are able to compile, calculate, and present production cost information using Job Order Costing.
  5. Students are able to compile, calculate, and present production cost information using Process Costing.
  6. Students are able to calculate the allocation of production costs.
  7. Students are able to understand the general concept of production cost planning.
  8. Students are able to compile, and present information related to production cost planning.
  9. Students are able to understand the general concept of Activity Based Costing.
  10. 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
  1. Management, the Controller, and Cost Accounting
  2. Cost Concepts and the Cost Accounting Information System
  3. Cost Behavior Analysis
  4. Cost Systems and Cost Accumulation
  5. Job Order Costing
  6. Process Costing
  7. The Cost of Quality and Accounting for Production Losses
  8. Costing By-Products and Joint Products
  9. Materials: Controlling, Costing, and Planning
  10. Just-In-Time and Backflushing
  11. Labor: Controlling and Accounting for Costs
  12. 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
  1. Lectures
  2. Individual assignments
  3. Quiz

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Quiz, assignments