| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY309.2B | Cost accounting | Elective | 3 | 5 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| To improve student's knowledges concerned with the registered of costs and the counted of unit costs. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Alirıza Ağ |
| Learning Outcomes |
| 1 | Define general concepts about cost accounting. | | 2 | Comment application of stage and standard cost methods together. | | 3 | Show direct firs material costing, direct labour cost, detailed accounting and controlling general production cost according to traditional methods. | | 4 | Associate all traditional costing methods. | | 5 | Classificate of corporations in terms of traditional costing methods. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Basic concepts, raw materials costs, labor costs, overheads, cost allocations, job order cost system, process cost system, mixed production, standard cost system, special register in the uniform cost accounting systems, various practices. |
| 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 | Types of cost | | | | 4 | Cost-Volume-Profit Analysis Product Costing | | | | 5 | Cost Accounting in Uniform chart of accounts | | | | 6 | Types of material and cost of direct raw materials Economic Order Quantity(optimal inventory size) | | | | 7 | Valuation method of inventory | | | | 8 | Mid-term exam | | | | 9 | Types of Labor and Cost of Direct Labor | | | | 10 | Types of Factory Overheads | | | | 11 | Overhade Charge in Traditional Cost Accounting | | | | 12 | Allocation of Factory Overhead | | | | 13 | Allocation of Factory Overhead | | | | 14 | Practices for Allocation of Factory Overhead | | | | 15 | Job Order Costing System | | |
|
| Recommended or Required Reading |
|
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 0 | 0 | | Makeup Examination | 0 | 0 | | SUM | 0 | |
| Final Examination | 0 | 0 | | SUM | 0 | | SUM | 0 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 30 | 30 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 1 | 1 |
| Individual Study for Final Examination | 1 | 35 | 35 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 1 | 4 | 1 | 3 | 1 | 1 | 3 | 1 | 1 | 1 | | LO2 | 2 | 1 | 4 | 1 | 3 | 1 | 1 | 1 | 1 | 1 | 1 | | LO3 | 3 | 1 | 4 | 1 | 4 | 1 | 1 | 3 | 2 | 1 | 1 | | LO4 | 1 | 1 | 3 | 1 | 4 | 1 | 1 | 2 | 2 | 1 | 1 | | LO5 | 1 | 1 | 3 | 1 | 3 | 1 | 1 | 4 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
 |
| |