| Academic Year |
2024Year |
School/Graduate School |
School of Economics Economics Evening Course |
| Lecture Code |
G8321100 |
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, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Weds11-12：Higashi-Senda Lecture Rm M303 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
|
| Face-to-face |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
2
:
Undergraduate Low-Intermediate
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
|
| Keywords |
SDG_8, SDG_9, SDG_12 |
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | 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
Final Exam |
Text/Reference
Books,etc. |
Refer to the japanese version |
PC or AV used in
Class,etc. |
|
| (More Details) |
Handouts, PP, PC |
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
Preparation & Review are required for each class. |
| Requirements |
none |
| Grading Method |
Final Exam(80%), Homework(20%) |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| 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. |