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
SY302Cost Accounting IICompulsory364
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
1To be able to define expenditure places
2To be able to create the expenditure distribution chart
3Understanding the loading of goods into products
4Knowing full cost and variable cost
5Define cost methods
Mode of Delivery
Second 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
WeekTheoreticalPracticeLaboratory
1Coding of Expense Locations and Cost Accounts
2Distribution of General Production Expenses to Expenditure Areas (I.Distribution)
3Key Selection in the Distribution of General Production Expenses
4Expense Distribution Table
5Distribution Methods of Auxiliary Expenditures (II.Distribution)
6Loading of Expenses to Products I
7Loading of Expenses into Products II
8MIDTERM EXAM
9Full Cost, Variable Cost, Normal Cost Methods
10Order Cost Method
11Stage Cost Method
12Practices Related to Safta Cost Method
13Actual and Estimated Cost Methods
14Standard Cost Method and related applications
15Example applications
Recommended or Required Reading
Vasfi Haftacı, "Maliyet Muhasebesi", Umuttepe Yayınevi, İstanbul 2013.
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
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14342
Question-Answer14228
Self Study14228
Individual Study for Mid term Examination166
Individual Study for Final Examination11313
TOTAL WORKLOAD (hours)120
Contribution of Learning Outcomes to Programme Outcomes
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10		PO
11		PO
12		PO
13		PO
14		PO
15
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High