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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 | | MA211.1B2 | Cost Accounting | Elective | 2 | 3 | 3 |
| | Level of Course Unit | | Short Cycle | | Objectives of the Course | | Cost accounting in enterprises producing goods and services, to be able to determine the cost of manufactured goods and services; cost types, cost locations, the costs include the predicate records needed for their calculation. This course is able to calculate the cost of manufactured goods and services, costs and be able to plan for the necessary information to control the decisions of the manager is to teach the students. | | Name of Lecturer(s) | | Dr. Öğretim Üyesi Adalet ZOZİK | | Learning Outcomes | | 1 | Defining the main concepts about cost accounting. | | 2 | Knows the cost calculations in options 7/A and 7/B | | 3 | To understand the cost elements and their categorization | | 4 | To be able to do cost circulation | | 5 | To be able to practice cost calculation systems and to be able to use them while taking decisions |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | To be able to transfer knowledge of basic concepts related to cost accounting. To be able to calculate production cost. To use cost information in decision making and budgeting. | | Weekly Detailed Course Contents | |
| 1 | Introduction to Cost Accounting, Cost Accounting and Production Enterprises, Financial Accounting and Cost Accounting Relationship, Production Costs, Calculation of Product Costs, Non-Production Expenses, Cost and Expense Concepts and Applied Example. | | | | 2 | Introduction to Cost Accounting, Cost Accounting and Production Enterprises, Financial Accounting and Cost Accounting Relationship, Production Costs, Calculation of Product Costs, Non-Production Expenses, Cost and Expense Concepts and Applied Example. | | | | 3 | Uniform Costing Models in Production Enterprises: Costing Model in Option 7/A and Costing Model in Option 7/B. | | | | 4 | Uniform Costing Models in Production Enterprises: Costing Model in Option 7/A and Costing Model in Option 7/B. | | | | 5 | Entry and Exit of Items and Materials to the Warehouse, Accounting for the First Items and Materials Pulled from the Warehouse, Direct and Indirect Cost, Direct and Indirect Material Separation. | | | | 6 | Characteristics of Personnel Costs, Classification of Personnel Costs and Expenses, Distinction between Direct and Indirect Personnel Costs, Accounting of Personnel Costs, Special Labor Costs in Production, Wage Forms. | | | | 7 | General Production Costs, Attributing General Production Costs to Products, Accounting for General Production Costs. | | | | 8 | Midterm Exam. | | | | 9 | General Production Costs, Attributing General Production Costs to Products, Accounting for General Production Costs. | | | | 10 | Order Costing Method, Order Costing Application in Option 7/A, Order Costing Application in Option 7/B. | | | | 11 | Phase Costing Method, Phase Costing Application in Option 7/A, Phase Costing Application in Option 7/B. | | | | 12 | Combined Production and Combined Cost, Main Product and Sub-Products in Combined Production, Distribution of Combined Costs, Accounting Records in Combined Production. | | | | 13 | Standard Costing, Accounting Records in Standard Costing and Calculation and Accounting of Deviations. | | | | 14 | Costs According to the Way of Change, Fixed and Variable Costs as Unit Costs, Cost Volume Profit Relationships, Operating Leverage, Margin of Safety and Rate of Safety. | | | | 15 | Current Issues in Cost Accounting; Activity Based Costing, Post Costing, Target Costing, Kaizen Costing and Benchmarking. | | | | 16 | Final Exam. | | |
| | Recommended or Required Reading | | Vasfi Haftacı(2011). Cost Accounting. University of Kocaeli.
Mustafa Savcı(2009). Cost Accounting. Print, Aktif Publishing House, Istanbul. | | 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 | | Problem Solving | 10 | 1 | 10 | | Self Study | 14 | 1 | 14 | | Individual Study for Mid term Examination | 5 | 2 | 10 | | Individual Study for Final Examination | 7 | 1 | 7 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 3 | 4 | 2 | 2 | 1 | 4 | 1 | 1 | 1 | | LO2 | 3 | 3 | 2 | 2 | 1 | 3 | 1 | 1 | 1 | | LO3 | 3 | 4 | 3 | 2 | 1 | 3 | 1 | 1 | 1 | | LO4 | 3 | 3 | 2 | 3 | 1 | 4 | 1 | 1 | 1 | | LO5 | 4 | 3 | 3 | 2 | 1 | 2 | 1 | 1 | 1 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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