Course Name |
Cost Accounting
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
MUH 205
|
Fall
|
3
|
0
|
3
|
6
|
Prerequisites |
None
|
|||||
Course Language |
Turkish
|
|||||
Course Type |
Required
|
|||||
Course Level |
Short Cycle
|
|||||
Mode of Delivery | face to face | |||||
Teaching Methods and Techniques of the Course | Problem SolvingLecture / Presentation | |||||
National Occupation Classification | - | |||||
Course Coordinator | - | |||||
Course Lecturer(s) | ||||||
Assistant(s) | - |
Course Objectives | The purpose of this course is to identify and calculate the cost elements of the production companies |
Learning Outcomes |
The students who succeeded in this course;
|
Course Description | Student will be able to identify and calculate all cost elements including raw materials and supplies, labor costs and manufacturing overhead costs. |
Related Sustainable Development Goals |
|
Core Courses |
X
|
Major Area Courses | ||
Supportive Courses | ||
Media and Management Skills Courses | ||
Transferable Skill Courses |
Week | Subjects | Related Preparation |
1 | Introdustion to Cost Accounting, Basic concepts of Cost Accounting | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 41-82. |
2 | Cost Accounting Methods, Use of Cost Accounts | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 83-96. |
3 | Direct and Indirect Cost of Materials | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 97-102. |
4 | Inventory Control Methods and Inventory Valuation Methods | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 122-138. |
5 | Cost of Labor, Accounts of Labor Costs, Elements and Classification of Labor Cost. | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 149-187. |
6 | Overhead Costs, First Stage Distribution of Overhead Costs | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 191-215 |
7 | Second and Third Stage Distribution of Overhead Costs | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 216-228. |
8 | Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 1-228. |
9 | MID TERM EXAM | |
10 | Job Order Costing System, Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 413-450. |
11 | Process Costing System, Basic Principles and Application | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 483-489. |
12 | Accounting of Process Costing System, Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 491-524. |
13 | Case of more than 1 process | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 525-538. |
14 | Case of Loss on Produciton and waste | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 229-538. |
15 | FINAL | |
16 | Review of the Semester |
Course Notes/Textbooks | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. |
Suggested Readings/Materials | Nalan AKDOĞAN, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları. Gazi Kitabevi, 2015, Ankara, ISBN: 6053443230. Other Course Materials: Course notes and presentations. |
Semester Activities | Number | Weigthing |
Participation |
1
|
10
|
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments |
-
|
-
|
Presentation / Jury |
1
|
20
|
Project | ||
Seminar / Workshop |
-
|
-
|
Oral Exams | ||
Midterm |
1
|
30
|
Final Exam |
1
|
40
|
Total |
Weighting of Semester Activities on the Final Grade |
3
|
60
|
Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
Total |
Semester Activities | Number | Duration (Hours) | Workload |
---|---|---|---|
Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
Study Hours Out of Class |
16
|
3
|
48
|
Field Work |
0
|
||
Quizzes / Studio Critiques |
0
|
||
Portfolio |
0
|
||
Homework / Assignments |
-
|
-
|
0
|
Presentation / Jury |
1
|
15
|
15
|
Project |
0
|
||
Seminar / Workshop |
-
|
-
|
0
|
Oral Exam |
0
|
||
Midterms |
1
|
34
|
34
|
Final Exam |
1
|
35
|
35
|
Total |
180
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
|||||
1
|
2
|
3
|
4
|
5
|
|||
1 |
To be able to explain the scope, importance and functions of the accounting process |
-
|
-
|
-
|
X
|
-
|
|
2 |
To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting |
X
|
-
|
-
|
-
|
-
|
|
3 |
To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle |
-
|
-
|
-
|
X
|
-
|
|
4 |
To be able to analyze the financial statements like balance sheet and income statement |
X
|
-
|
-
|
-
|
-
|
|
5 |
To be able to use computer related software programs and field related computer applications |
-
|
-
|
-
|
-
|
-
|
|
6 |
To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management |
-
|
X
|
-
|
-
|
-
|
|
7 |
To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange |
-
|
-
|
-
|
-
|
-
|
|
8 |
To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena |
-
|
-
|
-
|
-
|
-
|
|
9 |
To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic |
-
|
X
|
-
|
-
|
-
|
|
10 |
To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field |
-
|
-
|
-
|
-
|
-
|
|
11 |
To be able to make decisions based on the principles of professional ethics, accountability and responsibility |
-
|
-
|
-
|
-
|
-
|
|
12 |
To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment |
-
|
-
|
-
|
-
|
-
|
|
13 |
To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession |
-
|
-
|
-
|
-
|
-
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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