MAKLUMAT KURSUS UNTUK SEMESTER/PENGGAL SEMASA

COURSE INFORMATION FOR CURRENT SEMESTER/TERM

Sesi Akademik 2020/2021

Academic Session
Semester/Penggal 1
Semester/Term
Kod Kursus CIA1004
Course Code
Tajuk Kursus Perakaunan Kos
Course Title Cost Accounting
Bahasa Pengantar English
Medium of Instruction
Rujukan Utama 1. Hilton, R.W. & Platt, D.E. (2019). Managerial Accounting: Creating Value in a
Main Reference Dynamic Business Environment, 12th Edition, Global Edition, McGraw-Hill.

2. Drury, C. (2012), Management and Cost Accounting. 8th Edition, Singapore:

Cengage Learning.

3. Blocher, E.J., Stout, D.E. & Cockins, G. (2010). Cost Management-A

Strategic Emphasis, 5th Edition, Singapore: McGraw-Hill.

4. Langfield-Smith, K., Thorne, T., Hilton, R. (2012). Management Accounting:

Information for Creating and Managing Value, 6th Edition, McGraw-Hill.

Strategi Pembelajaran Synchronous learning via MSTeams

Learning Strategies
Masa Pembelajaran Pelajar
Student Learning Time
Asynchronous learning: pre- recorded videos
Bersemuka / Face to face : 12
Tidak Bersemuka / Non Face to face: 31.5
Masa Persediaan Pelajar / Student Preparation Time: 77

Kemahiran Boleh Pindah Kemahiran Berkomunikasi: CS1-CS3/ Communication Skills: CS1-CS3

Transferable Skills Pemikiran Kritis dan Kemahiran Menyelesaikan Masalah: CT1-CT3/
Critical Thinking: CT1-CT3
Kemahiran Kerja Berpasukan: TS1-TS2/ Teamwork: TS1-TS3
Pensyarah / Lecturer Professor Dr. Ruzita Jusoh

Bilik / Room A2-26

Telefon/e-mel 03-79673825/geee@um.edu.my
Telephone/e-mail
Sesi Kuliah / Lecture Session: Tuesday

Hari/Masa / Day/Time 9.00 am – 11.00 am

Tempat / Venue

Sesi Tutorial/Amali: Group 1: Wednesday 2.00pm – 4.00pm

Tutorial/Practical Session: Group 2: Wednesday 4.00pm – 6.00pm
Hari/Masa / Day/Time Group 3: Thursday 9.00am – 11.00am
Tempat / Venue Group 4: Thursday 2.00pm – 4.00pm

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COURSE INFORMATION FOR CURRENT SEMESTER/TERM

Perincian Pemberatan Penilaian Penilaian Berterusan / Continuous Assessment: 40%

Detail of Assessment Weightage
 Online Test (via Spectrum) – 20%
 Presentation (during tutorial via MSTeams) – 5%
 Group assignment – 15%

Peperiksaan Akhir / Final Examination via Spectrum - online open book exam
: 60%

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 MAKLUMAT KURSUS UNTUK SEMESTER/PENGGAL SEMASA
COURSE INFORMATION FOR CURRENT SEMESTER/TERM

Jadual Pengajaran / Teaching Schedule*

Minggu Topik & Aktiviti Rujukan

Week Topic & Activities References

Management Information (Synchronous Learning: via MSTeams)

) Chapter 1
 Users of accounting information Hilton & Platt
 Differences between management accounting and financial accounting
1
 The decision-making, planning and control process
 Changing competitive environment
 Focus on customer satisfaction and new management approaches
 Functions of a cost and management accounting system

Cost Management Concepts and Classification (Synchronous Learning:

via MSTeams)
 Classification of costs Chapter 2
o Direct and indirect costs
o Period and product costs Hilton & Platt

2
o Relevant and irrelevant costs and revenues
o Avoidable and unavoidable costs
o Sunk costs
o Opportunity costs
o Incremental and marginal costs
 Cost Behaviour
o Fixed, variable and semi-variable cost

Manufacturing Costs (Synchronous Learning: via MSTeams)

 Direct material Chapter 2
3
 Direct labor Hilton & Platt
 Manufacturing overheads

Cost Estimations (Asynchronous Learning : Pre-recorded video)

 Estimating cost functions Chapter 6
 Cost estimation methods Hilton & Platt
o Engineering method
4 o Inspection of the accounts method
o Graphical or scatter graph method
o High low method
o Least squares method
 Relevant range and non-linear cost functions

Product Costing Systems (Asynchronous Learning : Pre-recorded videos)

 Job order costing
5  Flow of production and costs in a job order costing system Chapter 3
 Job order costing in service organisations Hilton & Platt
 Differences between job order costing and process costing

Process Costing (Synchronous Learning: via MSTeams)

6-7  Flow of production and costs in a process costing system Chapter 4
 Process costing when all output is fully complete Hilton & Platt
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COURSE INFORMATION FOR CURRENT SEMESTER/TERM

 Process costing with ending work in progress partially complete

 Beginning and ending work in progress of uncompleted units

 Partially completed output and losses in process
 Process costing in service organisations
 Batch/operation costing

8 Mid-term Test

Service Costing (Asynchronous Learning : Pre-recorded videos) Chapter 6

 Differences between service and manufacturing Langfield-Smith,
 Cost classifications in service organisation Thorne & Hilton
 Estimating service costs
9
Overhead Costing Chapter 17
 Overhead costs and other indirect costs Hilton & Platt
 Allocating overhead costs to product
 Relevant issues in estimating overhead rates

Activity-based costing (Synchronous Learning: via MSTeams)

 Types of cost systems Chapter 5
 A comparison of traditional and ABC systems Hilton & Platt
 Volume based and non-volume based cost drivers
10-11
 Designing ABC systems
 Activity hierarchies
 Cost versus benefits considerations
 ABC in service organisations

Absorption and Marginal/Variable costing (Asynchronous Learning : Pre-

recorded videos)
 External and internal reporting Chapter 8
 Variable Costing
Hilton & Platt
12  Absorption Costing
 Variable costing and absorption costing: A comparison of their impact on
profit
 Arguments in support of variable costing
 Arguments in support of absorption costing

Cost Volume Profit (CVP) Analysis (Synchronous Learning: via MSTeams)

 Curvilinear CVP relationships
 Linear CVP relationships
 A numerical approach to CVP analysis Chapter 7
 The profit-volume ratio Hilton & Platt
13-14
 Relevant range
 Margin of safety
 The break even chart
 CVP for multiple products
 Operating leverage
 CVP assumptions
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 MAKLUMAT KURSUS UNTUK SEMESTER/PENGGAL SEMASA
COURSE INFORMATION FOR CURRENT SEMESTER/TERM

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