Cost Accounting
BASIC DATA
course listing
A - main register
course code
TAK2040
course title in Estonian
Kuluarvestus
course title in English
Cost Accounting
course volume CP
-
ECTS credits
6.00
to be declared
yes
assessment form
Examination
teaching semester
autumn - spring
language of instruction
Estonian
English
Prerequisite(s)
Prerequisite 1
Principles of Financial Accounting (TAF2810)
Study programmes that contain the course
Structural units teaching the course
MM - Department of Business Administration
Course description link
Timetable link
View the timetable
Version:
VERSION SPECIFIC DATA
course aims in Estonian
Anda teadmisi ettevõtte kulude arvestamiseks erinevatele kuluobjektidele, kasutades selleks erinevaid metoodikaid.
course aims in English
To provide students with knowledge of cost accounting for different cost objects by using different costing methods.
learning outcomes in the course in Est.
Üliõpilane oskab kujundada omahinna mudeleid erinevate meetodite alusel. Oskab analüüsida tekkinud kuluhälvete põhjuseid. Suudab luua varude kulukontode süsteemi ja koostada kuluarvestuse tüüplausendeid.
learning outcomes in the course in Eng.
Students will have sufficient knowledge to create cost models by using different costing methods, to analyse reasons for cost variances, to create the cost account system for inventory and prepare the main journal entries.
brief description of the course in Estonian
Kuluarvestuse olemus, kulude liigitus. Tellimuspõhine kuluarvestus. Protsessipõhine kuluarvestus. Tegevuspõhine kuluarvestus. Standardkulude arvestus. Varude juhtimine, tellimuse suurus. Vastutuspõhine arvestus, allüksuste kulude jaotamine. Muutuvkulu- ja täiskulumeetod. Ühiskulude jaotamine. Ühendkulud. Sissejuhatus kuluhälvete analüüsi.
brief description of the course in English
The matter of cost accounting matter, cost classification, job-order costing, process costing, activity based costing, standard costing, inventory management, responsibility accounting, Allocation of department costs, direct and absorption costing, common costs and joint costs. Introduction to cost variance analysis.
type of assessment in Estonian
Kirjalik eksam
type of assessment in English
Written exam
independent study in Estonian
Kodutööd
independent study in English
Home assignment
study literature
Horngren, Ch. T., Foster, G., Datar, S. Cost Accounting: a Managerial Emphasis. 12th ed. Prentice Hall, 2006. Drury, C. Management & Cost Accounting. 6th ed. Business Press, 2004
study forms and load
daytime study: weekly hours
4.0
session-based study work load (in a semester):
lectures
2.0
lectures
-
practices
0.0
practices
-
exercises
2.0
exercises
-
lecturer in charge
-
LECTURER SYLLABUS INFO
semester of studies
teaching lecturer / unit
language of instruction
Extended syllabus or link to Moodle or to home page
2024/2025 spring
Vaiva Kiaupaite-Grušniene, MM - Department of Business Administration
English
    2025 Ext syllabus - Cost Accounting (TAK 2040).pdf 
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    2023/2024 autumn
    Vaiva Kiaupaite-Grušniene, MM - Department of Business Administration
    English
      Ext syllabus - Cost Accounting (TAK 2040)- autumn 2023.pdf 
      2022/2023 autumn
      Vaiva Kiaupaite-Grušniene, MM - Department of Business Administration
      English
        2021/2022 autumn
        Vaiva Kiaupaite-Grušniene, MM - Department of Business Administration
        English
          TAK2040Cost Accounting.pdf 
          2020/2021 autumn
          Vaiva Kiaupaite-Grušniene, MM - Department of Business Administration
          English
            TAK2040Cost Accounting.pdf 
            2019/2020 autumn
            Vaiva Kiaupaite-Grušniene, MM - Department of Business Administration
            English
              TAK2040Cost Accounting.pdf 
              Course description in Estonian
              Course description in English