| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MS1407.2B | Cost Accounting in Airline Operators | Elective | 1 | 2 | 3 |
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| 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) |
| Öğr. Gör. İbrahim KÖKSAL |
| Learning Outcomes |
| 1 | Defining the main concepts about cost accounting. | | 2 | To understand the cost accounts of 7/A and 7/B choices | | 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 |
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| 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 | The aim and the types of the course The aim of cost accounting, relation with general accounting and managerial accounting. Basic Concepts about Cost Accounting.
| | | | 2 | Examination of Accounts Cost Accounts in 7 / A and 7 / B Option in Uniform Account Plan and Creation of Cost System in Businesses.
| | | | 3 | Classification Costs Classification and Use of Classification in Business.
| | | | 4 | Cost of raw materials Cost of Material Calculator. Determining the Material Type. Quantifying material. Specifying and saving material costs. Material Valuation Methods.
| | | | 5 | Cost of labor Cost of Labor Cost Calculator. Setting Type labor. Work time of the measurement. Calculation Amount of Labor. Labor Costs Related to Specific Issues.
| | | | 6 | Production contribution of indirect production costs General Production Expense Calculator. General Production Expense Features. General Production Budgeting. Calculation of General Production Drop Load Rates. Calculation of General Production Point Share. Closing of General Production Destination Differences.
| | | | 7 | Midterm | | | | 8 | Distribution of General Production Costs to Cost Areas. I. and II. Distribution.
| | | | 9 | Order Costing Order Costing Method. Definition of Order Costing, Objectives, Benefits and drawbacks. Shipping Costs Related Samples.
| | | | 10 | Determination of the cost of the product in phases. Definition of the Step Cost Method, Application Conditions. Determination of Physical Quantity Balance, Calculation of Equivalent Product Amount, Calculation of Unit Costs, Sharing of Total Costs between Completed and Transferred Units and Semi Finished Stocks.
| | | | 11 | Application of the Average Method with the First Inrush Method in the Phase Cost Method.
| | | | 12 | The effect of fire and waste goods on the cost of production. Determination and Accounting of Production Losses (Defective Products, Defective Products, Residues and Fire) in Enterprises.
| | | | 13 | Estimated and realized cost (standard cost) method Standard cost method. Conditions for applying the standard cost method. Determination of Standards. Deviation Analysis. Deviation Calculations and Operations in Uniform Plan of Accounts.
| | | | 14 | Other Costing Methods Modern Costing Methods. Activity-Based Costing. Target Costing. Full-Time Costing. Costing Towards Continuous Improvement.
| | | | 15 | Impact of cost accounting on management accounting Use of Cost Information in Decision Making and Budgeting.
| | | | 16 | Final exam | | |
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| Recommended or Required Reading |
| 1.Vasfi Haftacı, Cost Accounting, Umuttepe Publications, Kocaeli, 2009. 2.Mustafa Savcı, Cost Accounting, Murathan Publishing, Trabzon, 2011. |
| 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 |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 3 | 3 |
| Attending Lectures | 14 | 3 | 42 |
| Problem Solving | 14 | 1 | 14 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 1 | 1 |
| Individual Study for Final Examination | 1 | 1 | 1 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 4 | 4 | 3 | 4 | 5 | 5 | 4 | 4 | 5 | | LO2 | 2 | 1 | 4 | 5 | 3 | 2 | 1 | 5 | 4 | 2 | | LO3 | 3 | 2 | 5 | 4 | 2 | 3 | 5 | 4 | 2 | 3 | | LO4 | 5 | 4 | 5 | 2 | 5 | 4 | 5 | 5 | 4 | 4 | | LO5 | 2 | 2 | 3 | 5 | 5 | 4 | 2 | 3 | 2 | 5 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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