| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL208B | Cost Accounting | Compulsory | 2 | 4 | 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. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | Define general concepts about cost accounting. | | 2 | Show direct firs material costing, direct labour cost, detailed accounting and controlling general production cost according to traditional methods. | | 3 | Comprehend cost calculation methods, calculate production costs, unit costs | | 4 | Will be able to determine the appropriate cost calculation method for businesses. | | 5 | Will be able to master the Cost Accounting record order. |
|
| Mode of Delivery |
| Second 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. |
| Weekly Detailed Course Contents |
|
| 1 | Introduction to course, syllbus and course requirements Consept of cost accounting and aim of cost accounting | | | | 2 | Relationship of Financial, Management , and Cost Accounting Relationship of Expenses, expenditure and cost | | | | 3 | Cost Accounting Calculations and Operation in TDHP | | | | 4 | Types of Materials and Direct Material and Material costs | | | | 5 | Stock Valuation Methods, Economic Order Quantity | | | | 6 | Types of Labor and Cost of Direct Labor | | | | 7 | Compensation Systems, Compensation for wasted time | | | | 8 | Types of General Production Expenses | | | | 9 | General Production Expenses Loading Rates in Traditional Cost Accounting | | | | 10 | General Production Expenses Distribution (1st Distribution) | | | | 11 | General Production Expenses Distribution (2nd and 3rd Distribution) | | | | 12 | Order Cost System | | | | 13 | Phase Cost System | | | | 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 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Case Study | 14 | 2 | 28 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 25 | 25 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 1 | 2 | 1 | 3 | 2 | 1 | 3 | 3 | 3 | | LO2 | 2 | 2 | 1 | 3 | 3 | 1 | 2 | 3 | 3 | 1 | | LO3 | 2 | 2 | 2 | 1 | 3 | 2 | 1 | 3 | 3 | 3 | | LO4 | 1 | 1 | 1 | 2 | 4 | 2 | 2 | 4 | 4 | 3 | | LO5 | 2 | 1 | 3 | 2 | 4 | 1 | 1 | 3 | 4 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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