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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL308B2 | Cost Accounting II | Compulsory | 3 | 6 | 5 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | The aim of this course is to inform our students about the basic concepts of cost accounting, cost types, cost calculation methods. In addition, it is to explain the calculation and recording methods used in cost accounting with sample applications. In addition, to give information about alternative cost methods, cost volume profit analysis. | | Name of Lecturer(s) | | Doç. Dr. Alirıza AĞ | | Learning Outcomes | | 1 | May have knowledge about costing methods | | 2 | Develop rational decision making skills in line with Cost, Volume, Profit analysis | | 3 | Comprehend cost calculation methods, calculate production costs, unit costs | | 4 | Will be able to determine the appropriate cost calculation method for businesses. Can learn about budgeting and budget types. | | 5 | Can learn about current cost approaches. |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | In this course, basic concepts, raw material costs, labor costs, general production expenses, cost distributions, order cost management, stage cost management, combined production, standard cost method, cost accounting specific records in the uniform accounting system will be covered with sample applications. In addition, alternative cost methods and cost volume profit analysis will be discussed. | | Weekly Detailed Course Contents | |
| 1 | An overview of costing methods | | | | 2 | Full cost, regular cost and variable cost methods | | | | 3 | Unified Manufacturing Cost System | | | | 4 | Standard Cost Method and its principles | | | | 5 | Difference analysis in standard cost method | | | | 6 | Fundamentals of the phase cost method | | | | 7 | Being semi-finished at the beginning of the period, making the production in more than one section (stage), etc. stage cost | | | | 8 | Stage cost in the production of more than one product, Cost calculation for defective products, defective products, waste and residues | | | | 9 | Using Cost Information in budgeting and decision making, budgeting and budgeting | | | | 10 | Cost Volume Profit Analysis (Breakeven Point, desired profit, margin of safety, rate of safety) | | | | 11 | Cost Volume Profit Analysis (Pricing decisions, order rejection acceptance, machine renewal, production purchasing) | | | | 12 | Activity Based Costing | | | | 13 | Current cost approaches | | | | 14 | Overview and case studies | | |
| | Recommended or Required Reading | | 1. Mustafa Savcı: Maliyet Muhasebesi
2. Nasuhi Bursal, Yücel Ercan: Maliyet Muhasebesi İlkeler ve Uygulamalar
3. Celaleddin Atamanalp, Reşat Karcıoğlu, M. Suphi Orhan: Tekdüzen Hesap Planına Uygun Maliyet Muhasebesi | | 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 | 1 | 1 | | Attending Lectures | 14 | 4 | 56 | | Case Study | 1 | 1 | 1 | | Self Study | 14 | 3 | 42 | | Individual Study for Mid term Examination | 1 | 24 | 24 | | Individual Study for Final Examination | 1 | 25 | 25 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 2 | 1 | 2 | 2 | 1 | 3 | 2 | 3 | 3 | 3 | | LO2 | 3 | 3 | 2 | 2 | 1 | 2 | 1 | 2 | 3 | 1 | | LO3 | 2 | 2 | 1 | 3 | 2 | 2 | 2 | 3 | 2 | 3 | | LO4 | 1 | 2 | 2 | 1 | 1 | 4 | 2 | 4 | 4 | 3 | | LO5 | 3 | 2 | 1 | 2 | 1 | 4 | 1 | 3 | 4 | 4 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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