 | | |
| GEST0368-2 | Cost Accounting
|
|
| Duration : | 30h Th |
|
| Number of credits : |
|
|
| Lecturer : | Anne Chanteux |
|
Language(s) of instruction :
|
| French language |
|
Course contents :
|
| - The firm and its environment
Cost classification (variable/fixed, direct/indirect, full or not)
- Analysis of direct costing and full costs
- Calculating full costs : traditional approaches & activity based costing
- Analysis of the pattern of a cost accounting network
- Relation between general accounting & cost accounting (integrated or independent accounts)
- Analysis of relevant costs for making the decisions
- Break - even point of the firm
- Standard costs, variances and financial reporting |
|
Learning outcomes of the course :
|
| At the end of this course, students should be able to :
work out the costs of activity centers; work out the types of costs (production cost, trade cost, global cost), in part or in full; cost the stock items; show the results for each profit center; work out the economic profitability of a given company and compare the different methods to allocate indirect costs. |
|
Prerequisites and co-requisites/ Recommended optional programme components :
|
| Financial accounting |
|
Mode of delivery (face-to-face ; distance-learning) :
|
| Theoretical concepts, tools and methods are illustrated by exercises based on actual cases. |
|
Assessment methods and criteria :
|
| Continuous evaluation : 25 %
Individual written exam (theory + exercises) : 75 % |
|
Contacts :
|
| CHANTEUX Anne
Lecturer
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14
4000 Liège Bât. N1
Tél: +32 4 2327261
Email: Anne.Chanteux@ulg.ac.be |
|
