{"id":1549,"date":"2023-07-16T14:27:10","date_gmt":"2023-07-16T11:27:10","guid":{"rendered":"http:\/\/www.accis.ihu.gr\/?post_type=course&#038;p=1549"},"modified":"2026-10-29T12:44:50","modified_gmt":"2026-10-29T10:44:50","slug":"283-250401","status":"publish","type":"course","link":"https:\/\/www.accis.ihu.gr\/en\/courses\/283-250401\/","title":{"rendered":"Costing and Cost Accounting"},"author":6,"template":"","meta":[],"semester":[37],"course_type":[12],"acf":{"code":"283-250401","semester":37,"level":"1","teaching_activities":{"activity_1":{"description":"Lectures","weekly_hrs":3,"ects":6},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":12,"language":"\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/exams-sod.the.ihu.gr\/","prerequisites":"","instructors":[1422],"coordinator":"","content":"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.","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.","skills":"Adapt to new situations\r\nMake decisions\r\nWork autonomously\r\nBe critical and self-critical","teaching_methods":"Lectures Face-to-face","ict_usage":"Power point presentations\r\nmoodle","teaching_organization":{"activity_1":{"description":"Lectures","workload":39},"activity_2":{"description":"Problem solving","workload":40},"activity_3":{"description":"Autonomous study","workload":71},"activity_4":{"description":"","workload":""},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"Written exams (100%)","bib_textbooks":"Suggested Bibliography::\r\n<ul>\r\n \t<li><span style=\"font-size: 1rem;\">Garrisson R \u03ba\u03b1\u03b9 E. Noreen, Management Accounting, 2021.<\/span><\/li>\r\n \t<li><span style=\"font-size: 1rem;\">Horngren C. Cost Accounting, 2017.<\/span><\/li>\r\n \t<li><span style=\"font-size: 1rem;\">Needles \u2013 Powers-Crosson, Management Accounting, 2017.<\/span><\/li>\r\n<\/ul>","bib_journals":"<ul>\r\n \t<li>Accounting and Business Research<\/li>\r\n \t<li>Accounting Research Journal<\/li>\r\n \t<li>Advances in Management Accounting<\/li>\r\n \t<li>British Accounting Review<\/li>\r\n \t<li>International Journal of Accounting<\/li>\r\n \t<li>Journal of Accounting and Taxation<\/li>\r\n \t<li>Qualitative Research in Accounting and Management<\/li>\r\n<\/ul>"},"_links":{"self":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1549"}],"collection":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":12,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1549\/revisions"}],"predecessor-version":[{"id":5162,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1549\/revisions\/5162"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1422"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/12"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/37"}],"wp:attachment":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=1549"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=1549"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=1549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}