| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SY301 | Cost Accounting I | Compulsory | 3 | 5 | 4 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| To teach the basic concepts of cost accounting, to comprehend cost calculations and production costs in the Turkish Uniform Chart of Accounts. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Mehmet Kuzu |
| Learning Outcomes |
| 1 | To learn basic concepts about cost accounting | | 2 | To be able to learn cost calculations in the Turkish Uniform Chart of Accounts | | 3 | Having learned the cost of sales chart | | 4 | Being able to learn the first material and material expenses and labor costs | | 5 | Being aware of production costs |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Classification of expense, explanation of cost, cost and loss concepts, cost elements and cost of manufactured products will be discussed, phase and order costing techniques will be explained. |
| Weekly Detailed Course Contents |
|
| 1 | Definition, objectives, scope of cost accounting | | | | 2 | Relationship between cost accounting and general and management accounting | | | | 3 | Cost, expenditure and expenditure concepts, classification of expenses | | | | 4 | 7 / A option account statements I | | | | 5 | 7 / A option account statements II | | | | 6 | 7 / B option account statements I | | | | 7 | 7 / B option account statements I | | | | 8 | Sample applications + MIDTERM EXAM | | | | 9 | Regulation of sales cost table | | | | 10 | First material and material expenses | | | | 11 | Labor costs | | | | 12 | Special circumstances related to labor costs | | | | 13 | General production costs | | | | 14 | Sample applications | | | | 15 | Final Exam | | |
|
| Recommended or Required Reading |
| Mevlüt Karakaya, Maliyet Muhasebesi, Gazi Kitapevi, 2011
Nalan Akdoğan, Maliyet Muhasebesi Uygulamaları, Gazi Kitapevi, 2015 |
| 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 | 8 | 8 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 5 | 3 | 4 | 5 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 5 | | LO2 | 5 | 4 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 3 | 4 | 4 | 5 | | LO3 | 5 | 4 | 4 | 3 | 5 | 3 | 5 | 4 | 4 | 4 | 5 | 4 | 3 | 5 | 5 | | LO4 | 5 | 3 | 3 | 5 | 4 | 4 | 4 | 5 | 4 | 3 | 4 | 5 | 4 | 5 | 4 | | LO5 | 4 | 5 | 4 | 4 | 3 | 5 | 4 | 4 | 5 | 4 | 5 | 5 | 5 | 4 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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