Cost Accounting

Welcome to Cost Accounting class. This is a 3-credit course for undergraduate learners. This course aims to discuss the various techniques used to support the management decision-making process. Discussions in this course cover various cost terminology, cost flows categorized as inventory costs and period costs, calculation of production costs of goods and inventory costs, cost accumulation systems, overhead cost allocation methods, quality costs, and inventory management. After completing this course, students are able to apply the basic concepts of cost accounting in carrying out cost accumulation, inventory management, and cost allocation according to the type/characteristic of costs, based on the cost accumulation system used, and based on the objectives to be achieved by management in making decisions. You are expected to learn and complete given tasks 450 minutes per week. This course starts from 3 October 2022 until 31 January 2023. This class will be conducted in English with self-paced mode, asynchronous using UI MOOCs.