Credits: 3 Course Coordinator:
Contact hours:


Three-hour class session each week Instructor(s): PH, HRS, BP
Textbook(s) and other supplemental materials 1.     Gray, J. & D. Ricketts, 1998, Cost and Managerial Accounting, McGraw-Hill, New York.

2.     Horngren, C.T. & G. Foster, 1991, Cost Accounting: A managerial emphasis, Prentice-Hall International, Englewood Cliffs.

3.     Matz, A. & M.F Usry, 1996, Cost Accounting: Planning and Control, South-Western Publishing Co.

4.     James, J., 1996, Managerial Accounting, John Wiley & Sons, Chichester-England.

Course information Proses akuntansi; laporan keuangan; konsep biaya; biaya bahan langsung; biaya pekerja langsung; biaya pabrik tak langsung; kalkulasi biaya pesanan; kalkulasi biaya proses; produk samping dan produk gabungan; sistem biaya standar dan analisis variansi; analisis titik impas.
Accounting process, financial report, concept of cost, direct material cost, direct labour cost, indirect factory cost, order costing, process costing, by product and joint product, standard costing system and variance analysis, break event analysis.

  • MA 1101 Mathematics IA
  • MA 1201 Mathematics IIA

  • N/A
Required Course
Learning outcomes Mahasiswa mampu membaca Laporan Keuangan dan mengidentifikasi, menentukan alokasi dan melakukan kalkulasi biaya untuk perencanaan dan pengendalian.
Students are able to read and identify financial statements, perform calculations and determine the allocation of costs for planning and control.
Student Outcomes a b c d e f g h i j k


Lecture/Lab Topics Covered

Week Topics
1 Introduction
2 Accounting Process
3 Financial Report
4 Cost Concept
5 Direct Material Cost
6 Direct Labour Cost
7 Indirect Factory Cost
8 Midterm Test
9 Actual and Standard Costing
10-11 Process Costing
12 By Product and Joint Product
13 Standard Costing and Variance Analysis
14 Break Even Point Analysis
15 Break Even Point Analysis
16 Final Test