Costing and Analytical Accounting

This course (3rd semester, 6 ECTS) provides basic knowledge in cost accounting, completing the fundamental accounting background. It covers valuation issues and the costing process of produced products and services. It contributes to cultivating critical thinking and understanding the use of accounting information for decision-making. The syllabus includes the theoretical framework, cost distinctions, allocation sheets, direct/indirect costs, inventory counting/valuation, production costing, traditional costing techniques (full/marginal), Group 9 “Analytical Accounting”, budgets, and break-even analysis.Assessment is via written examination. The course is taught in Greek, with the possibility of work in English for Erasmus students.