Consulta de Guías Docentes



Academic Year/course: 2019/20

449 - Degree in Finance and Accounting

27526 - Cost Accounting


Syllabus Information

Academic Year:
2019/20
Subject:
27526 - Cost Accounting
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
449 - Degree in Finance and Accounting
ECTS:
6.0
Year:
3
Semester:
Second semester
Subject Type:
Compulsory
Module:
---

1. General information

2. Learning goals

3. Assessment (1st and 2nd call)

4. Methodology, learning tasks, syllabus and resources

4.3. Syllabus

The course will address the following topics: 

Part I. General aspects of Cost accounting

  • Topic 1. Accounting information systems and Cost accounting
  • Topic 2. Internal accounting cycle

Part II. Fundamental analysis of Cost accounting

Section I. Inputs

  • Topic 3. Direct costs. Labor and materials
  • Topic 4. Indirect costs. Normal cost

Section II. Departments / Activities

  • Topic 5. Department costs
  • Topic 6. Activity based costs

Section III. Cost bearer

  • Topic 7. Production by manufacturing order
  • Topic 8. Production by processes
  • Topic 9. Aggregate output

Part III. Cost system

  • Topic 10. Variable cost system
  • Topic 11. Cost systems and internal planning

Part IV. Management information systems

  • Topic 12. Budgeting
  • Topic 13. Internal control systems

4.4. Course planning and calendar

Further information concerning the timetable, classroom, office hours, assessment dates and other details regarding this course, will be provided on the first day of class or please refer to the Faculty of Economics and Business website (https://econz.unizar.es/) 


Academic Year/course: 2019/20

449 - Degree in Finance and Accounting

27526 - Cost Accounting


Información del Plan Docente

Academic Year:
2019/20
Subject:
27526 - Cost Accounting
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
449 - Degree in Finance and Accounting
ECTS:
6.0
Year:
3
Semester:
Second semester
Subject Type:
Compulsory
Module:
---

1. General information

2. Learning goals

3. Assessment (1st and 2nd call)

4. Methodology, learning tasks, syllabus and resources

4.3. Syllabus

The course will address the following topics: 

Part I. General aspects of Cost accounting

  • Topic 1. Accounting information systems and Cost accounting
  • Topic 2. Internal accounting cycle

Part II. Fundamental analysis of Cost accounting

Section I. Inputs

  • Topic 3. Direct costs. Labor and materials
  • Topic 4. Indirect costs. Normal cost

Section II. Departments / Activities

  • Topic 5. Department costs
  • Topic 6. Activity based costs

Section III. Cost bearer

  • Topic 7. Production by manufacturing order
  • Topic 8. Production by processes
  • Topic 9. Aggregate output

Part III. Cost system

  • Topic 10. Variable cost system
  • Topic 11. Cost systems and internal planning

Part IV. Management information systems

  • Topic 12. Budgeting
  • Topic 13. Internal control systems

4.4. Course planning and calendar

Further information concerning the timetable, classroom, office hours, assessment dates and other details regarding this course, will be provided on the first day of class or please refer to the Faculty of Economics and Business website (https://econz.unizar.es/)