Nord University (Norway) и БГТУ «ВОЕНМЕХ» им. Д.Ф. Устинова (Россия)


  • слайд1

Cost accounting I

Course Contents as proposed by Natalia Puzankova


  1. Deakin, E.B., and Maher, M.W. Cost Accounting. 4th ed. Irwin. (DM)
  2. Selected articles in management accounting.

Additional literature::

  1. Horngren, C.T., Datar, S.M., and Foster, G. Cost Accounting: A Managerial Emphasis. 11th ed. Prentice Hall, Pearson Education International. (HDF)
  2. Kaplan, R.S., and Atkinson, A.A. Advanced Management Accounting. 3rd ed. Prentice Hall International, Inc.(KA)

The course will consist of 72 academic hours, including 24 classes 3 hours each, covering the following topics:

  1. Introduction. The purpose of the course. Practical issues.
  2. Cost Accounting: Its Nature and Usefulness (Chapter 1 in DM); the role of Cost Accounting in the organization (Chapter 1 in HDF).
  3. Cost Concepts and Behavior (Chapter 2 in DM); cost terminology and cost behavior (Chapter 2 in HDF).
  4. Term Paper: first instructions.
  5. Job Costing (Chapter 3 in DM): theory and problems.
  6. Process Costing (Chapter 4 in DM): theory and problems.
  7. Accounting for Operations, Just-In-Time Production, and Spoilage (Chapter 5 in DM; Chapters 19-20 in HDF): theory.
  8. Solving problems to Chapter 5 in DM.
  9. Selected Articles on the topics 2, 3, 5-7: the nature and role of cost accounting in the organization; types of costs and cost behavior; costing methods. Group discussion.
  10. Allocating Costs to Departments (Chapter 6 in DM; Chapter 14, 15 in HDF; Chapter 3 in KA): theory. The issue of allocating overhead costs.
  11. Solving problems to Chapter 6 in DM.
  12. Cost Allocation to Products: Activity Based Costing and Activity Based Management. (Chapter 7 in DM; Chapter 5 in HDF; Chapters 4 and 5 in KA).
  13. Solving problems to Chapter 7 in DM.
  14. Term Paper: supervision, consultations and discussions.
  15. Allocating Joint Costs (Chapter 8 in DM; Chapter 15 in HDF).
  16. Solving problems to Chapter 8 in DM).
  17. Selected Articles on the topics 10, 12, 14: overhead costs allocation. Group discussion.
  18. Variable vs Full-Absorption Costing (Chapter 9 in DM; Chapter 9 in HDF): theory.
  19. Problem solving to Chapter 9 in DM.
  20. Selected articles on the issue of costing method choice and its implication for the organization.
  21. Term Paper: presentations and final discussions in groups.
  22. Pre-exam consultations; summary of the course.
  23. Written examination: problem solving and theoretical questions.
  24. Oral examination: theoretical questions; discussion.

Evaluation of the students’ performance will be based on the following percentage structure of the final grade:

10% - student’s participation in the classes;

20% - term paper;

40% - written examination;

30% - oral examination.


  • 22/07/2014 - 09:37 Enrollment to HHB 2013

    We would like to inform that the following students have been selected for study at Master of Science in Business program at Nordland University: