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 |
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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) |
Dr. Öğr. Üyesi Mehmet KUZU |
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. |
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Mode of Delivery |
Second Education |
Prerequisites and co-requisities |
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Recommended Optional Programme Components |
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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 |
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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 | | |
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Recommended or Required Reading |
Büyükmirza, K., Maliyet ve Yönetim Muhasebesi. Gazi Kitapevi, 9. baskı, Ankara, 2003. |
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) | |
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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 | 1 | 13 | 13 |
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Contribution of Learning Outcomes to Programme Outcomes |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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