Costing and Cost Accounting

General

• Code: 283-250401
• Semester: 4th
• Study Level: Undergraduate
• Course type: General Background
• Teaching and exams language: Ελληνικά
• Teaching Methods (Hours/Week): Lectures (3)
• ECTS Units: 6
• Course homepage: https://exams-sod.the.ihu.gr/
• Instructors: Chatzipetrou Evrikleia
• Exams Schedule:
  • 04/09/2026, 10:30 - 12:00:

Course Contents

During the course, the concept of “cost” is introduced and the most common costing techniques are presented. Material, labour and overhead expenses are emphasised. Process and job-to order costing are also presented.

Educational Goals

The course aims at the presentation of all the aspects of “cost” and “costing”. The students learn how to implement the most common costing techniques and practices.

General Skills

Adapt to new situations
Make decisions
Work autonomously
Be critical and self-critical

Teaching Methods

Lectures Face-to-face

Use of ICT means

Power point presentations
moodle

Teaching Organization

Students Evaluation

Written exams (100%)

Recommended Bibliography

Suggested Bibliography::

• Garrisson R και E. Noreen, Management Accounting, 2021.
• Horngren C. Cost Accounting, 2017.
• Needles – Powers-Crosson, Management Accounting, 2017.

Related Research Journals

• Accounting and Business Research
• Accounting Research Journal
• Advances in Management Accounting
• British Accounting Review
• International Journal of Accounting
• Journal of Accounting and Taxation
• Qualitative Research in Accounting and Management