Hiroshima University Syllabus

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Japanese
Academic Year 2018Year School/Graduate School School of Economics Economics Evening Program
Lecture Code G8321200 Subject Classification Specialized Education
Subject Name 原価計算論
Subject Name
(Katakana)
ゲンカケイサンロン
Subject Name in
English
Cost Accounting
Instructor KIM JAE WOOK
Instructor
(Katakana)
キム ジェウク
Campus Higashi-Senda Semester/Term 2nd-Year,  Second Semester,  Second Semester
Days, Periods, and Classrooms (2nd) Weds13-14:Higashi-Senda 205
Lesson Style Lecture Lesson Style
【More Details】
Lecture 
Credits 2 Class Hours/Week   Language on Instruction J : Japanese
Course Level 2 : Undergraduate Low-Intermediate
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 24 : Management
Eligible Students  
Keywords  
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Program
 
Criterion referenced
Evaluation
Economics and Management
(Knowledge and Understanding)
・Basic knowledge of management, accounting and information technology 
Class Objectives
/Class Outline
Understand the basic concepts of cost accounting. 
Class Schedule lesson1 Cost accounting
lesson2 Direct material costs
lesson3 Direct labour costs
lesson4 Manufacturing overhead costs
lesson5 Job and order costing
lesson6 Production and support service departments
lesson7 Allocating support service costs
lesson8 Process costing
lesson9 spoilage, rework and scrap
lesson10 Joint cost allocation
lesson11 Standard costing systems
lesson12 Cost variance analysis
lesson13 Absorption and Variable costing
lesson14 Cost-volume-profit analysis
lesson15 Review 
Text/Reference
Books,etc.
Refer to the japanese version  
PC or AV used in
Class,etc.
Handouts, PP 
Suggestions on
Preparation and
Review
Preparation & Review are required for each class. 
Requirements  
Grading Method Exercises, Homework, Final Exam 
Message  
Other   
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. 
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