| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SY206B | Cost accounting | Compulsory | 2 | 4 | 4 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of this course is to teach the establishment of cost accounting systems in hospital enterprises and the use of cost accounting techniques. |
| Name of Lecturer(s) |
| Öğr. Gör. Kahraman ARAL |
| Learning Outcomes |
| 1 | To learn the basic concepts of cost accounting | | 2 | Cost records can be kept | | 3 | To be able to control and make cost calculations in health care enterprises | | 4 | To be able to use cost information in decision making. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| Definition of cost accounting, objectives and establishment of cost accounting system in hospital enterprises. Cost accounting recording methods in TAS (7 / A and 7 / B options), cost elements accounting. First and second expense distribution methods, unit cost calculation methods, usage of cost methods, reporting of cost information in hospital enterprises. |
| Weekly Detailed Course Contents |
|
| 1 | Cost Accounting in Health Institutions and Basic Concepts | | | | 2 | Importance of Cost Accounting in Health Institutions, Objectives, Functions | | | | 3 | Cost Classification in Health Institutions and Cost Elements | | | | 4 | Costing Systems in Health Institutions | | | | 5 | Cost Accounts in Uniform Chart of Accounts | | | | 6 | 7 / A Option in Uniform Chart of Accounts, Expense Flows | | | | 7 | 7 / A Option in Uniform Chart of Accounts, Expense Flows | | | | 8 | 7 / A Option in Uniform Chart of Accounts, Expense Flows - MIDTERM EXAM | | | | 9 | Expense Distribution Techniques | | | | 10 | First Expense Distribution Table | | | | 11 | Second Expense Distribution Table | | | | 12 | Third Expense Distribution Table and Calculation of Unit Costs | | | | 13 | Analysis and Reporting of Costs - Cost-Volume Profit Analysis | | | | 14 | Analysis and Reporting of Costs - Cost-Volume Profit Analysis | | | | 15 | FINAL EXAM | | |
|
| Recommended or Required Reading |
| Büyükmirza, K., Maliyet ve Yönetim Muhasebesi. Gazi Kitapevi, 9. baskı, Ankara, 2003. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | none |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Question-Answer | 14 | 2 | 28 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 6 | 6 |
| Individual Study for Final Examination | 1 | 13 | 13 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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