İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • 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
    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;

    • 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.
    Related Sustainable Development Goals

     



    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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