Cost accounting is the part of accounting that deals with the management of costs, margins and results of the goods and services that are the subject of the company's activity.



Its theoretical and practical knowledge is of daily use by the managers of organisations.

It is linked to the corresponding module of fundamental courses, which can be seen in the degree's verification report, which is available on the centre's website.

COMPETENCIES:

o Consistently reclassify costs in analytical tables.

o Calculate margins and results at estimated and actual level.

o Have analytical elements available for decision making.



LEARNING OUTCOMES:

*The student defines, identifies and classifies costs of goods and services.

* The student calculates margins and results of goods and services.

* The student makes management decisions on activities, goods and services.

SYLLABUS

Topic 1. Basic concepts of analytical cost accounting in the framework of the ODS.

Topic 2. Treatment of costs.

Topic 3. Inventory management.

Topic 4. Cost bearers.

Topic 5. The product cost and margins of goods and services.

Topic 6. The historical cost model.

Topic 7. The standard cost model.

Topic 8. The opportunity cost model.

Topic 9. Depreciation, sub-activity and cost management in the different methodologies.

Following the IKD philosophy of our university, we follow an active methodology in which there is a permanent feedback between the teaching staff and the students and among the students themselves, both in the lectures and in the practical sessions and seminars in which individual work is combined with group work.

• Final Assessment System
• Tools and qualification percentages:
  • Multiple-Choice Test (%): 30
  • Realization of Practical Work (exercises, cases or problems) (%): 70

TASKS TO PASS MAX MARK MIN MARK TO PASS THE TASK

Theoretical Test T1 (15 minutes) 1.5 points 0.75 points

Practical Test P1 (45 minutes) 3.5 points 2 points

Theoretical Test T2 (15 minutes) 1.5 points 0.75 points

Practical Test P2 (45 minutes) 3.5 points 2 points



Voluntary work for honours, only computable for those who obtain 10 points in the previous tasks, to be submitted by e-mail, before the day of the official exam of the January exam or of the June exam for those who do not sit the in January call exam.



The above tests will be carried out throughout the course, so that students can pass the course with 100% of the mark during the continuous assessment, without having to take the final exam in January (ordinary call) or in June (extraordinary call).



In order to pass the course, it is necessary to pass the tests T1, P1, T2, P2, obtaining the minimum mark in each of them expressed above. If any of the aforementioned tests has not been passed, the course will be graded with a fail. The mark will be the sum of the points obtained in all the tests. If the aforementioned sum is equal to or higher than 5 points, as the course is failed, the mark will appear in the minutes as Fail 4.9 points.



Students will take the final exam in January (ordinary exam) only with the part not passed, keeping the points obtained in the other parts.



Thus, in the case of having pending any of the tests (T1, P1, T2, P2), in the ordinary call the students will only have to take the tests pending to pass, and those pending in January, the students will be able to pass them in the extraordinary call in June. However, in the case of not taking the exam in January, the student will appear in the minutes as not having taken the exam and the parts passed during the course will not be kept for the extraordinary exam in June.



The parts passed will only be retained in the January and June calls. If in June the mark is a fail, the parts passed will expire and must be passed again in the following academic year.



In any case, both in January and in June, students may, if they wish, renounce the marks they have already obtained in any of the tests they have passed and take them again in order to obtain a higher mark. However, they run the risk of failing the test, as they have given up the marks they have already obtained.



Example A:

The student has obtained the following marks during the course:

T1 (0.75 points), P1 (2 points), T2 (0.75 points), P2 (2 points). The student’s final mark is at the moment Pass 5.5 points. If he or she doesn't want to go to January to improve anything, this mark will appear on the minutes.



Example B:

The student has obtained the following marks during the course:

T1 (0.5 points), P1 (3.5 points), T2 (1.5 points), P2 (3.5 points) and as the student has not reached the minimum required to pass T1 (he or she is 0.25 points short), the final mark for the moment is Fail 4.9 points. If in January the student does not reach 0.90 in T1, the minutes will show that mark, and if he or she reaches 0.75 in T1, the minutes will show Outstanding 9.25.

The reason for this deviation lies in the fact that T1, P1, T2, P2 have a minimum mark required to pass the course.



We remind the students that the mark of the faculty aplications only includes one decimal place.



THE STUDENT MUST COMPLETE THIS TEACHING GUIDE WITH THE SPECIFIC SPECIFICATIONS CONTAINED IN THE STUDENT GUIDE THAT IS PUBLISHED AT THE BEGINNING OF THE COURSE IN E-GELA.

CLARIFIED IN THE PREVIOUS SECTION

Each group will find the didactic material to be used by their teacher in the student guide (which can be found on E-gela), necessary to follow the course and to be assessed.

Basic bibliography

Each group will find the didactic material to be used by their teacher in the student guide (which can be found on E-gela), necessary to follow the course and to be assessed.

In-depth bibliography

Each group will find the didactic material to be used by their teacher in the student guide (which can be found on E-gela), necessary to follow the course and to be assessed.

Journals

Each group will find the didactic material to be used by their teacher in the student guide (which can be found on E-gela), necessary to follow the course and to be assessed.

Web addresses

Each group will find the didactic material to be used by their teacher in the student guide (which can be found on E-gela), necessary to follow the course and to be assessed.