Cost Accounting

Course unit titles

Cost Accounting

Course unit code

AKM201

Type of course unit (compulsory, optional)

compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

the first cycle of Bachelor Degree Program

Year of study when the course unit is delivered

(if applicable)

2020 - 2021

Semester/trimester when the course unit is delivered

The 3rd Semester of Bachelor Study

Number of ECTS credits allocated

4.8 Credits

Name of lecturer(s)

1. I Made Narsa, Prof., Dr., SE., MSi., Ak., CA, CMA.
2. Dian Agustia, Prof. Dr., SE., M.Si., Ak., CMA., CA.
3. Yustrida Bernawati., Dr., SE., M.Si., Ak
4. Basuki, Drs., M.Com.(HONS), Ph.D., Ak. CMA., CA.
5. Wiwiek Dianawati, Dr, SE., M.Si., Ak
6. Sedianingsih, Dr., Dra., Ec., SE., M.Si., Ak.
7. Sri Iswati, Prof., Dr., SE., MSi., Ak., CMA.
8. Santi Novita, Dr., SE., MM., Ak.

Learning outcomes of the course unit

After completing this course, the students are expected to gain the following competencies: 

1. Mastering theoretical concepts in depth about the basic concepts of assets, costs, cost classification, cost behavior, cost systems methods, cost accumulation, cost allocation method, and cost assignment method to produce products and services.      
2. Mastering theoretical concepts in depth about planning and budgeting, as well as controlling the components of production costs; Being able to independently use various methods to separate the fixed and variable components of the mixed cost; 
3. Being able to independently record all cost transactions in journals and ledgers throughout the business activities cycle; 
4. Being able to independently calculate the cost of production for companies that produce by order (job-order-costing) and process (process costing); 
5. Being able to independently calculate the overhead rates on the basis of volume, activity, and activity time;  
6. Being able to independently allocate shared costs to each department or product in a company on a logical allocation basis.

Mode of delivery (face-to-face, distance learning)

Face-to-face and distance learning (using Great UNAIR platform)

Prerequisites and co-requisites (if applicable)

-

Course content

This course provides relevant knowledge about the process of calculating product costs, especially in manufacturing companies where they require the use of both job orders and process costing. This course also provides knowledge about the aspects of planning and controlling production costs.

Recommended or required

reading and other learning resources/tools

1. Carter, Hwang, and Chou. Cost Accounting. 2015. An Asian Edition.
2. Narsa, I Made. Cost Accounting. 2011. Print 1

Planned learning activities and teaching methods

Lectures, discussions, and assignments

Language of instructions

Indonesian

Assessment methods and criteria

40% Midterm exam, 40% Final Exam, 20% Tasks and Softskill Aspects