SEMESTER LEARNING PROGRAM AND ACTIVITY PLAN

RENCANA PROGRAM DAN KEGIATAN PEMBELAJARAN SEMESTER (RPKPS)

AKU2202 Cost and Management

Accounting

Undergraduate Program

UNIVERSITAS GADJAH MADA

Faculty of Economics and Business
2023

1
 UNIVERSITAS GADJAH MADA

Faculty of Economics and Business

Undergraduate International Program

SEMESTER LEARNING PROGRAM AND ACTIVITY PLAN
COURSE COD COURSE N CREDIT COURSE ST PRE-REQUISITE COURSE
SEMESTER
E AME UNIT ATUS
AKU2202 Cost and 3 2 Mandatory -
Management
Accounting
GRADUATE Graduates of the Undergraduate International Program at FEB UGM shall:
COMPETENC
Y GOALS (C Performance
Learning Objectives High Med Low
G) ADDRESS Competency Goals Measurement
ED BY THE C Demonstrate the abili √ Final projects
OURSE ty to deliver written r
eports through (i) org
1.1
anization; (ii) style, an
d (iii) knowledge of th
Students dem
e subject.
onstrate the a
1 Demonstrate the abili √ Final Projects
bility to comm
ty to deliver oral pres
unicate
entation through (i) st
1.2 ructure, (ii) reasoning;
(iii) use of media, (iv)
body language; (v) res
pond to questions.
Demonstrate the abili N/A N/A N/A
ty to identify ethical is
2.1
sues in the accountin
g profession.
Demonstrate the abili N/A N/A N/A
ty to identify ethical s
2.2
Students sho tandards in the accou
w the ability o nting profession.
2
f ethical reaso Students demonstrat N/A N/A N/A
ning e an understanding of
2.3
the ethical framewor
k.
Students demonstrat N/A N/A N/A
e the ability to make a
2.4
choice based on ethic
al consideration.
Students demonstrat √ Weekly
Students dem
e a theoretical and pr Assignments,
onstrate a the
actical understanding Mid Exam, Fin
oretical and p
of cost accounting an al Exam.
3 ractical under 3.3
d managerial control.
standing of ac
counting kno
wledge

4 Students 4.1 Students demonstrat √ Group

demonstrate e the ability to work Assignments
the ability to with peers from diver
 work in a se backgrounds.
team Students are present √ Group
4.2
at team meetings. Assignments
Students participate a √ Group
4.3 ctively in team meetin Assignments
gs.
Students are committ √ Group
ed to working togethe Assignments
4.4
r on team assignment
s.
5 Students Understand their own √ Group
demonstrate 5.1 strength(s) and weak Assignments
the ability to ness(es).
lead others Students demonstrat √ Group
5.2 e the ability to inspire Assignments
their peers.
Students demonstrat √ Group
5.3 e the ability to direct t Assignments
heir peers and team.

COURSE Upon the completion of the Behavioral Accounting course, students are expected to be abl
OBJECTIV e to:
ES CO 1 Understand cost concepts and cost behavior for managerial decision making.

CO 2 Understand how to calculate product costs under different product costing

systems.

CO 3 Understand how to allocate overhead and fixed costs to cost objects.

CO 4 Understand the purpose of planning and budgeting in business organizations.

CO 5 Comprehend the purpose and use of performance evaluation systems

evaluating business units and divisions.
CO 6 Understand the concepts of inventory costing and inventory management.

CO 7 Comprehend how to use relevant costing for tactical decision making.

COURSE OBJ CO 1 CO 2 CO 3 CO 4 CO 5 CO 6 CO 7
ECTIVES TO CG 1 √ √ √ √ √ √ √
CGs MAPPIN
G CG 2 - - - - - - -
CG 3 √ √ √ √ √ √ √
CG 4 √ √ √ √ √ √ √
CG 5 √ √ √ √ √ √ √

COURSE D The course will focus on cost information and how to use accounting information for managerial
ESCRIPTIO decision making. The materials will include the cost volume profit analysis, operational and capit
N al budgeting, performance and divisional evaluation, and tactical decision making. The course wil
l further cover the accumulation of product costs especially in manufacturing organizations, the p
 rocess of costs assignment, the use of cost information for planning and control, profitability anal
ysis in decision-making.

Learning Meth Learning is the responsibility of students and students are required to read the materials befo
od re class to help them understand the lectures and help create fruitful discussions in the class.
Students are expected to actively participate in every class and interact with each other thro
ugh discussions while the role of the instructor is to facilitate the discussions.

Quizzes and homework assignments will be administered throughout the semester. The quiz
zes might relate to the past materials as well as the chapters to be discussed on the day of th
e quiz. At the end of semester, a final project will be assigned as a group assignment. The d
etails of the project will be announced after the mid-term examination.

Attendance is critical and will be taken regularly. Students who miss classes will lose the op
portunity to learn and might find difficulties in catching up with the materials. Further, they
will miss the points for class participation through involvement in class discussions. When
missing a class, it is the responsibility of the students to catch up with the materials and not
miss related assignments.
Course Materi 1. Overview of Syllabus and Introduction.
als 2. Cost behavior
3. Cost volume profit analysis
4. Job order costing
5. Process costing
6. Cost allocation
7. Activity based costing and management
8. Inventory costing and management
9. Introduction to management control systems
10. Profit planning
11. Flexible budgeting
12. Performance evaluation and decentralization
13. Tactical decision and relevant costing
14. Capital investment decision
COURSE Mowen, M. M., D. R. Hansen, and D. L. Heitger. Cornerstones of Managerial Accounting. 7th
MATERI Ed. Boston: Cengage Learning. 2018. (MHH).
AL
Horngren, Charles T., Srikant Datar, George Foster, Madhav Rajan, and Christopher Ittner, C
ost Accounting: A Managerial Emphasis, 17th Ed., Pearson Ch, 2020. (Horngren).

ASSESSMEN
T METHODS ASSESSMENT CRITE PERCENTAG COURSE OBJECTIVES
AND LINKA RIA E 1 2 3 4 5 6 7 8
GE TO COUR (%)
Homework Assignmen 15 √ √ √ √ √ √ √ √
SE OBJECTI
ts
VES Quizzes 20 √ √ √ √ √ √ √ √

Mid-term exam 25 √ √ √ √
Final exam 25 √ √ √ √
Projects 15 √ √ √ √ √ √ √ √

GRADING Grade Range Cumulative Weighted Grade

A 90-100 4.0
A- 85-89,99 3.75
 A/B 80-84,99 3.5
B+ 75-79,99 3.25
B 70-74,99 3
B- 60-69,99 2.75
C 50-59,99 2
D 30-49,99 1
E 0-29,9 0

Below is the explanation for each grade:

Grade Explanation
A Like A-, with consistent evidence of substantial originality and understanding
in identifying, producing and communicating conflicting arguments, perspecti
ves or problem-solving approaches; critically evaluate the problem, its solutio
ns and the implications of the problem.
A- Like B+, with much evidence of originality in defining and analyzing issues or
problems and in creating solutions; using levels, styles and suitable communica
tion means to the discipline of science and audience.
A/B and B+ Demonstrate a substantial understanding of basic concepts in various contex
ts; develop or adapt convincing arguments and provide a comprehensive just
ification; communicating information and ideas adequately in terms of disci
plinary conventions.
B Demonstrate adequate understanding and application of basic concepts from t
he field of study; building arguments or decisions and providing acceptable ju
stification; communicating information and ideas adequately in terms of disci
plinary conventions.
B- to C Demonstrate a superficial or partial or erroneous (faulty) understanding of bas
ic concepts of the field of study and the limited ability to apply the concepts;
giving an unsupported or improper argument; communicate information or id
ea with unclear and inconsistent compliance with disciplinary conventions.
D Fail to demonstrate the major part or the whole part of learning goals.
E There is no work that can be graded.

INSTRUCTOR Fuad Rakhman, PhD

STUDENT’S RE 1. Students are required to read course materials before class meetings.
SPONSIBILITIE 2. Students must complete all course assignments and submit them on time. Late sub
S missions of assignments will not be accepted without prior approval by the lecture
r.
3. Students are expected to attend the class on time.
4. Students have to follow all academic rules.
5. Student must uphold and implement the codes of academic integrity during the
length of the study.
ACADEM Universitas Gadjah Mada does not tolerate any form of plagiarism as this is a severe vio
IC INTEG lation of academic integrity. Academic integrity forms a fundamental bond of trust betw
RITY een colleagues, peers, lecturers, and students, and it underlies all genuine learning. Ther
e is no tolerance for plagiarism or academic dishonesty in any form, including, but not li
mited to, viewing the exams of others, sharing answers with others, using books or notes
while taking the exam, copying answers or papers, or passing off someone else’s work a
s one’s own. A FAILURE OF AN ENTIRE COURSE (a grade of “E”).
Punctuality and regular attendance in class are of prime importance for the succe
ssful completion of this course. Students will be expected to attend the class on time and
remain in class until the end of the class session.
It is imperative for students to comply with all assessed activities. If you have an
emergency that leads you to come late, you should contact your instructor in advance.

DATE COURSE COORDIN HEAD OF THE STUDY PROGRAM

ATOR
Fuad Rakhman, Ph.D. Vogy Buanaputra, PhD
AUTHORIZATION 11 February 2023
Week Grading Method Course Materials
Learning Time alloc Learning Learning So
Learning Objectives Learnimg Experiences
Indi-ca Weight Methods ation Media urces
# Component
tor (%)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
1. Understand cost concepts and Particip The strength Syllabus Student Syllabus Unsynchronous: Classroom MHH 2
cost behavior for managerial ation of arguments centered explanati - Self-study on the assigned
CO 1 decision making. Concepts in cost and learning. on for 30 materials.
management minutes - Homework assignments.
accounting.
Synchronous:
- Case - In class presentation and
based Materials discussions.
learning. presentati - Quizzes
on for 90
minutes

Class
discussio
n for 30
minutes.
2 Understand cost concepts and Quizze - 4,62% Cost behavior: - Student - Materials Unsynchronous: Classroom MHH 3 &
cost behavior for managerial s, Understand centered presenta - Self-study on the assigned 7
CO 1 decision making. ing of - Fixed cost learning. tion for materials.
Assign material - Variable cost 90 - Homework assignments.
ments - Mixed cost minutes
- The Synchronous:
Partici- strength of - Case - Class - In class presentation and
CVP analysis:
pation arguments based discussi discussions.
learning. on for - Quizzes
- Break even point 30
- Target sales volume minutes.
- Break even point
with multiple - Quizzes
products for 30
minutes

7
 3 Understand how to calculate Quizze - 4,62% Job order costing: - Student - Materials Unsynchronous: Classroom MHH 4
product costs under different s, Homework centered presenta - Self-study on the assigned
CO 2 product costing systems. and quizzes learning. tion for materials.
Assign 75 - Homework assignments.
ments - The minutes
strength of Synchronous:
Partici- arguments - Case - Class - In class presentation and
pation based discussi discussions.
learning. on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

4 Understand how to calculate Quizze - Homework 4,62% Process costing: - Student Materials Unsynchronous: Classroom Horngren
product costs under different s, and quizzes centered presenta - Self-study on the assigned 17 & 18
CO 2 product costing systems. Spoilage & Rework: learning. tion for materials.
Assign - The 75 - Homework assignments.
ments strength of minutes
arguments Synchronous:
Partici- -Case - Class - In class presentation and
pation based discussi discussions.
learning. on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

8
 5 Understand how to allocate Quizze - Homework 4,62% Allocating support Student Materials Unsynchronous: Classroom Horngren
overhead and fixed costs to s, and quizzes department cost centered presenta - Self-study on the assigned 15 and 16
CO3 cost objects. learning. tion for materials.
Assign - The Allocating joint cost and 75 - Homework assignments.
ments strength of cost of byproducts. minutes
arguments Synchronous:
Partici- - Class - In class presentation and
pation discussi discussions.
on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

6 Public Holiday

CO3
7 Understand how to calculate Quizze - Homework 4,62% Activity Based Costing: - Student Materials Unsynchronous: Classroom MHH 5
product costs under different s, and quizzes centered presenta - Self-study on the assigned
CO 2 product costing systems. Activity Based learning. tion for materials.
Assign - The Management: 75 - Homework assignments.
ments strength of minutes
arguments Synchronous:
Partici- - Case - Class - In class presentation and
pation based discussi discussions.
learning. on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

9
 Midterm Mid te Midterm 25% Mid term
rm

8 Understand the concepts of Quizze - Homework 4,62% Inventory costing: - Student Materials Unsynchronous: Classroom Horngren 9
inventory costing and s, and quizzes centered presenta - Self-study on the assigned & 20
CO 6 inventory management. Inventory management: learning. tion for materials.
Assign - The 75 - Homework assignments.
ments strength of minutes
arguments Synchronous:
Partici- -Case - Class - In class presentation and
pation based discussi discussions.
learning. on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

9 Understand cost concepts and Quizze - Homework 4,62% Introduction to - Student Materials Unsynchronous: Classroom Horngren
cost behavior for managerial s, and quizzes management control centered presenta - Self-study on the assigned 22
CO 1 decision making. systems: learning. tion for materials.
Assign - The 75 - Homework assignments.
ments strength of minutes
arguments Synchronous:
Partici- -Case - Class - In class presentation and
pation based discussi discussions.
learning. on for - Quizzes
30
minutes.

- Quizzes
for 30

1
 minutes

10 Understand the purpose of Quizze - Homework 4,62% Profit planning: Student Materials Unsynchronous: Classroom MHH 9
planning and budgeting in s, and quizzes centered presenta - Self-study on the assigned
CO 4 business organizations. learning. tion for materials.
Assign - The 75 - Homework assignments.
ments strength of minutes
arguments Synchronous:
Partici- - Class - In class presentation and
pation discussi discussions.
on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

11 Understand the purpose of Quizze - Homework 4,62% Flexible budgeting: - Student Materials Unsynchronous: Classroom Horngren 7
planning and budgeting in s, and quizzes Direct cost variance centered presenta - Self-study on the assigned &8
CO 4 business organizations. learning. tion for materials.
Assign - The Flexible budgeting: 75 - Homework assignments.
ments strength of Overhead variance minutes
arguments Synchronous:
Partici- -Case - Class - In class presentation and
pation based discussi discussions.
learning. on for - Quizzes
30
minutes.

- Quizzes

1
 for 30
minutes
12 Comprehend the purpose and Quizze - Homework 4,62% Performance evaluation - Student Materials Unsynchronous: Classroom MHH 11
use of performance evaluation s, and quizzes and decentralization: centered presenta - Self-study on the assigned
CO 5 systems evaluating business learning. tion for materials.
Assign - The 75 - Homework assignments.
units and divisions. minutes
ments strength of
arguments Synchronous:
Partici- -Case - Class - In class presentation and
pation based discussi discussions.
learning. on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes
s
13 Understand the concepts of Quizze - Homework 4,62% Tactical decision making - Student Materials Unsynchronous: Classroom MHH 8
inventory costing and s, and quizzes and relevant costing: centered presenta - Self-study on the assigned
CO 6 inventory management. learning. tion for materials.
Assign - The - 75 - Homework assignments.
ments strength of minutes
arguments Synchronous:
Partici- - Class - In class presentation and
pation discussi discussions.
on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

14 Understand the purpose of Quizze - Homework 4,62% Capital investment - Student Materials Unsynchronous: Classroom MHH 12
planning and budgeting in s, and quizzes decisions: centered presenta - Self-study on the assigned
learning. tion for materials.

1
 business organizations. 75 - Homework assignments.
CO 4 Assign - The minutes
ments strength of Synchronous:
arguments - Case - Class - In class presentation and
Partici- based discussi discussions.
pation learning. on for - Quizzes
30
minutes.

- Quizzes
for 30
minutes

Final Exam 25%