| CODE | ACC1954 | ||||||
| TITLE | Cost Accounting | ||||||
| UM LEVEL | 01 - Year 1 in Modular Undergraduate Course | ||||||
| MQF LEVEL | 5 | ||||||
| ECTS CREDITS | 4 | ||||||
| DEPARTMENT | Accountancy | ||||||
| DESCRIPTION | Objectives: This main objective of this study-unit is to provide students with an insight into the fundamentals of cost/management accounting. Content: The techniques for costing materials, labour and overheads will be delved into in some detail. The discussion will then refer to the notions associated with cost-volume-profit analysis (that were dwelt upon earlier on during the course) and illustrate a number of situations where the important concept of the contribution can be made use of, for the purposes of short-term decision-making. The last part of the course will be devoted to a broad-based introduction to the indispensable tools of budgeting and budgetary control. |
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| ADDITIONAL NOTES | This study-unit is only offered at the Gozo centre. | ||||||
| STUDY-UNIT TYPE | Lecture | ||||||
| METHOD OF ASSESSMENT |
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| LECTURER/S | Anna Marie Cini |
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2025/6. It may be subject to change in subsequent years. |
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