VOCATIONAL SCHOOL

Department of Accounting and Tax Applications (Turkish)

MUH 205 | Course Introduction and Application Information

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 Solving
Lecture / Presentation
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;
  • will be able to express basic concepts and principles related costs.
  • will be able to have information about the costing process.
  • will be able to calculate manufacturing overheads.
  • will be able to calculate labor costs.
  • will be able to calculate the cost of the raw materials.
Course Description Student will be able to identify and calculate all cost elements including raw materials and supplies, labor costs and manufacturing overhead costs.

 



Course Category

Core Courses
X
Major Area Courses
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

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.

 

EVALUATION SYSTEM

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

ECTS / WORKLOAD TABLE

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

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
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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