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) I Made Narsa, Prof., Dr.,SE.,MSi., Ak., CA ,CMA. Dian Agustia, Prof.Dr., SE., M.Si., Ak., CMA.,CA. Yustrida Bernawati., Dr., SE., M.Si., Ak Basuki, Drs., M.Com.(HONS), Ph.D., Ak. CMA.,CA. Wiwiek Dianawati, Dr, SE., M.Si., Ak Sedianingsih, Dr., Dra., Ec., SE.,M.Si.,Ak. Sri Iswati, Prof., Dr., SE., MSi., Ak., CMA. 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: Mastering theoretical concepts in depth about the basic concepts of assets, costs, cost classification, cost behavior, cost systemsmethods, cost accumulation, cost allocation method, and cost assignment method to produce products and services. 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; Being able to independently record all cost transactions in journals and ledgers throughout the business activities cycle; Being able to independently calculate the cost production for companies that produce by order (job-order-costing) and process (process costing); Being able to independently calculate the overhead rates on the basis of volume, activity, and activity time; 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 order 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 Carter, Hwang, and Chou. Cost Accounting. 2015. An Asia Edition. Narsa, I Made. Akuntansi Kos. 2011. Cetakan 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