Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | SY302 | Cost Accounting II | Compulsory | 3 | 6 | 4 |
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Level of Course Unit |
First Cycle |
Objectives of the Course |
To introduce expenditure places in a production operation, to teach cost distribution and to understand cost methods |
Name of Lecturer(s) |
Öğr. Gör. Kahraman ARAL |
Learning Outcomes |
1 | To be able to define expenditure places | 2 | To be able to create the expenditure distribution chart | 3 | Understanding the loading of goods into products | 4 | Knowing full cost and variable cost | 5 | Define cost methods |
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Mode of Delivery |
Normal Education |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
It aims to apply modern accounting methods such as performance based management, target costing, life moving costing, strategy maps, balanced performance management to management and strategy field. Explains the relationship between cost accounting and modern strategic management. |
Weekly Detailed Course Contents |
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1 | Coding of Expense Locations and Cost Accounts | | | 2 | Distribution of General Production Expenses to Expenditure Areas (I.Distribution) | | | 3 | Key Selection in the Distribution of General Production Expenses | | | 4 | Expense Distribution Table | | | 5 | Distribution Methods of Auxiliary Expenditures (II.Distribution) | | | 6 | Loading of Expenses to Products I | | | 7 | Loading of Expenses into Products II | | | 8 | MIDTERM EXAM | | | 9 | Full Cost, Variable Cost, Normal Cost Methods | | | 10 | Order Cost Method | | | 11 | Stage Cost Method | | | 12 | Practices Related to Safta Cost Method | | | 13 | Actual and Estimated Cost Methods | | | 14 | Standard Cost Method and related applications | | | 15 | Example applications | | |
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Recommended or Required Reading |
Vasfi Haftacı, "Maliyet Muhasebesi", Umuttepe Yayınevi, İstanbul 2013. |
Planned Learning Activities and Teaching Methods |
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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 |
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Workload Calculation |
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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 | 2 | 6 | 12 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 5 | 3 | 4 | 4 | 4 | 4 | 4 | 5 | 4 | 4 | 4 | 4 | 5 | 3 | 4 | LO2 | 4 | 4 | 4 | 5 | 5 | 3 | 4 | 4 | 5 | 5 | 4 | 4 | 4 | 5 | 4 | LO3 | 4 | 5 | 4 | 4 | 5 | 4 | 3 | 4 | 4 | 5 | 4 | 4 | 4 | 4 | 4 | LO4 | 4 | 4 | 5 | 4 | 5 | 5 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | LO5 | 4 | 5 | 3 | 5 | 4 | 4 | 5 | 4 | 3 | 4 | 4 | 5 | 4 | 4 | 3 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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