BAYBURT University Information Package / Course Catalogue

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Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
SY206B2Cost Accounting in Healthcare BusinessesCompulsory243
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
1To learn basic concepts about cost accounting
2To be able to learn cost calculations in the Turkish Uniform Chart of Accounts
3Having learned the cost of sales chart
4Being able to learn the first material and material expenses and labor costs
5Being aware of production costs
Mode of Delivery
Second 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
WeekTheoreticalPracticeLaboratory
1Definition, objectives, scope of cost accounting
2Relationship between cost accounting and general and management accounting
3Cost, expenditure and expenditure concepts, classification of expenses
47 / A option account statements I
57 / A option account statements II
67 / B option account statements I
77 / B option account statements II
8Sample applications + MIDTERM EXAM
9Regulation of sales cost table
10First material and material expenses
11Labor costs
12Special circumstances related to labor costs
13General production costs
14Sample applications
15general evaluation
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
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Work Placement(s)
none
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination14228
Final Examination14228
Attending Lectures14228
Question-Answer111
Self Study111
Individual Study for Mid term Examination111
Individual Study for Final Examination111
TOTAL WORKLOAD (hours)88
Contribution of Learning Outcomes to Programme Outcomes
PO
1		PO
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5		PO
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8		PO
9		PO
10		PO
11		PO
12		PO
13		PO
14		PO
15
LO1               
LO2               
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LO4               
LO5               
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High