Subjects Name COST ACCOUNTING

Subjects Code AKM201

Study Weight 3 (three) Semester Credits
Semester 4th Semester
Prerequisite -
Competences The Cost Accounting course is to educate students to:
1. Be able to learn about calculation of production cost (product
costing) independently.
2. Understand the importance of production cost calculation to
the company
3. Understand the knowledge and basic concepts of cost
accounting and cost accounting systems
4. Understand the alternatives of costing systems and cost
accumulation process
5. Understand the process of calculating production cost, both
for the company which uses job order costing, and process
costing.
6. Understand the aspects of production cost planning and
controlling, which include direct material costs, direct labor
costs, and factory overhead costs

Competence Type Main

Competence Element MKK
Syllabus Cost Accounting Course mainly discusses:
1. Management, Controller, Cost Accounting, Cost Accounting
System, and Cost Accounting Basic Concepts
2. Analysis of Activity Based Costing
3. Cost Cycle, Cost System, and Cost Accumulation
4. Cost Calculation System by Order (Job Order Costing)
5. Cost Calculation System by Process (Process Costing) –
Average Method
6. Cost Calculation System by Process (Process Costing) –
FIFO Method
7. Quality Cost and Accounting for Production Losses
8. Joint Products and By-Products
9. Planning and Controlling Direct Labors
10. Factory Overhead Cost: Planning, Charged, and Actual
11. Factory Overhead Cost: Departmentalization
12. Calculation of Costing Based on Activities (Activity Based
Costing - ABC)
Soft Skills Attributes  Development of analytical skills
 Development of technical skills
 Development of goal setting skills
Learning Methods Cost Accounting course will be given by:
1. Direct taught. Students attend direct learning based on
predetermined schedule.
2. Independent Tasks. Students are given homework to
strenghten understanding and technical ability of calculating
production cost.

Lectures are given as 13 direct meetings during a semester. Each

meeting consists of 3 sessions @ 50 minutes, which is divided
into 1 classical lecture and 2 discussion session and group
assignments.

Learning Media Computers, LCD, Whiteboards

Study Result Midterm Exam (40%), Final Exam (60%). Score for ME and FE
Assessment each of which; Exam (80%), Taks (20%)

Lecturers Team

References 1. Carter, William K & Usry, Milton F, 2002, Cost Accounting, 13th
or 14th Edition
2. Narsa, I Made. 2011. Akuntansi Kos (IMN). Surabaya: Pusat
penerbitan Universitas Airlangga