1. General
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SCHOOL |
SCHOOL OF ECONOMIC SCIENCES |
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ACADEMIC UNIT |
DEPARMENT OF ACCOUNTING AND FINANCE |
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LEVEL OF STUDIES |
Undergraduate |
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COURSE CODE |
BA502 |
SEMESTER |
5 | ||
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COURSE TITLE |
Managerial Accounting | ||||
| INDEPENDENT TEACHING ACTIVITIES |
WEEKLYTEACHING HOURS |
CREDITS | |||
| Lectures | 3 | ||||
| Hours Lab | 0 | ||||
| Hours Exercises | 0 | ||||
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Total |
3 | 6 | |||
| COURSE TYPE | General background, Scientific Field, Skills Development | ||||
| PREREQUISITE COURSES | No | ||||
| LANGUAGE OF INSTRUCTION and EXAMINATIONS | Greek | ||||
| IS THE COURSE OFFERED TO ERASMUS STUDENTS | Yes | ||||
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COURSE WEBSITE (URL) |
https://
https://eclass.uowm.gr/courses/BA137/
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2. LEARNING OUTCOMES
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Learning outcomes |
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After successful completion of the course, students are expected to be able to: • Describes the behavior of costs • Identifies the categories of expenses and income • Estimates the configuration of order, continuous production and project costs. • Accurately calculates the composition of the cost of labor, materials, GBE, etc. • Measurement of inventories • To use all costing methods (direct – indirect, standard, etc. • Evaluates cost allocation and restructures it. • To create budgets • Calculate deviations from standard and budgeted costs. • To produce – calculate budgeted financial statements • For the student to be able to apply to any company a system of costing and measuring the overall efficiency based on the modern view of activities. |
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General Competences |
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• Decision-making • Autonomous work • Search for, analysis and synthesis of data and information, with the use of the necessary technology |
3. SYLLABUS
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The course content includes: • Percentage and practical arithmetic problems • Introduction to Management Accounting. • Cost Control Techniques. • Cost-Volume-Profit ratios and break-even charts. • Valuation methods • Breakeven analysis. • Pricing of Products and Services, related costs and decision making. • More effective inventory management techniques. • Cash Flows. • Budgets • Efficiency • Continuous production costing • Order and project costing • Job costing • Material costing • General costing and their allocation • Costing methods |
4. TEACHING and LEARNING METHODS - EVALUATION
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DELIVERY |
Face to face | ||||||||||||||||||||||||
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USE OF INFORMATION AND COMMUNICATIONS TECHNOLOGY |
Use of the electronic platform e-class During office hours Presentations are made using Power Point. There is also the possibility of electronic communication via e-mail to the teacher. Providing electronic teaching presentations to Students, via e-class |
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| TEACHING METHODS |
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STUDENT PERFORMANCE EVALUATION |
• Mid-term Exam 30% • Final Exam(multiple choice, short-answer questions, problem solving) 70% |
5. SUGGESTED BIBLIOGRAPHY
| -Suggested bibliography: |
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-Recommended Book Resources: • Greek and international financial reporting standards, Alexandros Garefalakis, Ioannis Passas, Ethalia Tambouratzi, Paschalis Kayas, Konstantinos Spinthiropoulos, ALEXANDROS IKE publications, Kozani, 2020 • Cost accounting, Georgios Venieris, Sandra Cohen, Maria Koletsi • Cost accounting, Georgios Venieris • ADMINISTRATIVE ACCOUNTING, Varvakis Kon/nos, PAPAZISI publications |
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-Related academic journals: |