{"id":10826,"date":"2024-01-10T18:57:38","date_gmt":"2024-01-10T15:57:38","guid":{"rendered":"http:\/\/accaud.uth.gr\/management-accounting-i\/"},"modified":"2024-01-10T18:58:30","modified_gmt":"2024-01-10T15:58:30","slug":"management-accounting-i","status":"publish","type":"post","link":"https:\/\/accaud.uth.gr\/en\/management-accounting-i\/","title":{"rendered":"Management Accounting I"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10826\" class=\"elementor elementor-10826 elementor-10821\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa638f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa638f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-078a51c\" data-id=\"078a51c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19fd68b elementor-widget elementor-widget-text-editor\" data-id=\"19fd68b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<ul>\n<li><strong>GENERAL<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"209\"><strong>SCHOOL<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">SCHOOL OF ECONOMICS AND BUSINESS<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>SECTION<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>LEVEL OF STUDIES<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">POSTGRADUATE LEVEL<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>COURSE CODE<\/strong><\/td>\n<td width=\"74\"><strong>MSC0103<\/strong><\/td>\n<td colspan=\"2\" width=\"165\"><strong>SEMESTER<\/strong> <strong>OF<\/strong> <strong>STUDY<\/strong><\/td>\n<td colspan=\"2\" width=\"106\"><strong>2<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>COURSE TITLE<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">MANAGEMENT ACCOUNTING I<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\"><strong>\u00a0<\/strong><\/p>\n<p><strong>INDEPENDENT<\/strong> <strong>TEACHING<\/strong> <strong>ACTIVITIES<\/strong><\/td>\n<td colspan=\"2\" width=\"104\"><strong>WEEKLY TEACHING HOURS<\/strong><\/td>\n<td width=\"83\"><strong>CREDIT<\/strong> <strong>UNITS<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">LECTURES<\/td>\n<td colspan=\"2\" width=\"104\">3<\/td>\n<td width=\"83\">8<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>\u00a0<\/strong><\/p>\n<p><strong>TYPE OF COURSE<\/strong><\/td>\n<td colspan=\"5\" width=\"344\"><strong>\u00a0<\/strong><\/p>\n<p>REQUIRED<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>PREREQUISITE<\/strong> <strong>COURSES:<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>LANGUAGE OF TEACHING AND<\/strong><\/p>\n<p><strong>EXAMINATION<\/strong><strong>:<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">GREEK \/ ENGLISH<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>THE COURSE IS OFFERED TO ERASMUS STUDENTS<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>ELECTRONIC<\/strong> <strong>COURSE PAGE (URL)<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">https:\/\/eclass.uth.gr\/<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><\/td>\n<td width=\"74\"><\/td>\n<td width=\"84\"><\/td>\n<td width=\"80\"><\/td>\n<td width=\"23\"><\/td>\n<td width=\"83\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>Upon successful completion of the course, the student will be able to:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understands the concept of cost<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understands the usefulness of different methods of cost pooling<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Applies different methods of cost concentration<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Prepares cost statements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>LEARNING OUTCOMES<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Search, analysis and synthesis of data and information, using both the<\/p>\n<p>necessary technologies<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Decision-making<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Autonomous work<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Teamwork<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an international environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an interdisciplinary environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Generating new research ideas<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Respect for the natural environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Demonstrate social, professional and ethical responsibility<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Promoting free, creative and inductive thinking<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>General skills<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>The course aims to provide a detailed examination of issues related to the identification, identification and<\/p>\n<p>the collection, analysis, preparation and presentation of accounting information<\/p>\n<p>costs so that they can be used by the management of a business unit to plan, evaluate and control within the boundaries of the business unit and to ensure the appropriate and rational use of available resources.<\/p>\n<p>More specifically, during the teaching of the course the following modules will be covered:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Introduction to costs &#8211; Basic concepts<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cost behaviour<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Basic costing systems (personalised and continuous costing)<\/p>\n<p>production)<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Marginal costing<\/p>\n<p>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>Activity Based Costing (ABC)<\/p>\n<p>Cost &#8211; volume of activity &#8211; profit analysis<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>COURSE CONTENT<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>TEACHING and LEARNING METHODS &#8211; EVALUATION<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>METHOD OF DELIVERY<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">On Site &amp; Distance learning &#8211; Hybrid room<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">Use of a hybrid room that includes a large<\/p>\n<p>a wall-mounted screen on which the participants are presented remotely. The connection to the course is made through the Microsoft Teams software, in which a camera is connected to the course.<\/p>\n<p>in the room is recorded and illustrated by the teacher. The attendance of the course<\/p>\n<p>is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with<\/p>\n<p>notes that appear directly on the students&#8217; screen.<\/p>\n<p>In addition, slides are projected, use of the asynchronous education platform for the posting of course<\/p>\n<p>materials, students&#8217; assignments and<\/p>\n<p>and communication between lecturers and students, search for electronic journals and resources.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" width=\"208\"><strong>ORGANISATION OF TEACHING<\/strong><\/td>\n<td rowspan=\"6\" width=\"8\">&nbsp;<\/td>\n<td width=\"171\"><strong><em>Activity<\/em><\/strong><\/td>\n<td width=\"171\"><strong><em>Semester<\/em><\/strong> <strong><em>workload<\/em><\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Lectures<\/td>\n<td width=\"171\">36<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study, preparation and presentation of activities<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>146<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study and analysis of the literature<\/p>\n<p>(preparation of lectures &amp; exams)<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>55<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Final written examination<\/td>\n<td width=\"171\">3<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\"><strong>Total Course<\/strong><\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p><strong>240<\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>The assessment is carried out in Greek or in English and is based on the preparation of a paper related to current research on the topics \u00a0developed (20%) and<\/p>\n<p>the final written examination (80%) at the end of the semester.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>STUDENT<\/strong> <strong>ASSESSMENT<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>RECOMMENDED-BIBLIOGRAPHY<\/strong><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><em>&#8211;<\/em> <em>Suggested<\/em> <em>Bibliography:<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Venieris G., &#8220;Cost Accounting&#8221;, 2005 2nd Edition, PI Publishing, Athens<\/u>.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Dimitras, A. &amp; Ballas, A. 2009. Management Accounting. Gutenberg Publications<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GENERAL SCHOOL SCHOOL OF ECONOMICS AND BUSINESS SECTION DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE LEVEL OF STUDIES POSTGRADUATE LEVEL COURSE CODE MSC0103 SEMESTER OF STUDY 2 COURSE &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":0,"footnotes":""},"categories":[91],"tags":[],"class_list":["post-10826","post","type-post","status-publish","format-standard","hentry","category-b-semester","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10826","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/comments?post=10826"}],"version-history":[{"count":1,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10826\/revisions"}],"predecessor-version":[{"id":10827,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10826\/revisions\/10827"}],"wp:attachment":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/media?parent=10826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/categories?post=10826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/tags?post=10826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}