Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Economıcs (Englısh)
Course Information
COST ACCOUNTING | |||||
---|---|---|---|---|---|
Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
Hour / Week | |||||
MAN303 | Fall | 3 | 0 | 3 | 5 |
Prerequisites and co-requisites | |
---|---|
Language of instruction | English |
Type | Elective |
Level of Course | Bachelor's |
Lecturer | Öğr.Grv.Seda Turnacıgil |
Mode of Delivery | Face to Face |
Suggested Subject | |
Professional practise ( internship ) | None |
Objectives of the Course | The aim of this course is to explain the cost systems in the aimed production enterprises, to calculate the cost of the products, to prepare the sales cost table and to give the ability of interpreting to the students. |
Contents of the Course | To calculate the cost of directmaterial , to calculate labor cost, to calculate manufacturing overhead costs, to make first distribution, to make second distribution, to calculate unit cost in order cost method, to calculate unit cost in process cost method, to calculate unit cost in standard cost method, |
Learning Outcomes of Course
# | Learning Outcomes |
---|---|
1 | They have information about how cost information is obtained. |
2 | Calculates product cost using cost systems. |
3 | Defines raw materials, labor and manufacturing overhead costs. |
4 | They can distribute expenses. |
Course Syllabus
# | Subjects | Teaching Methods and Technics |
---|---|---|
1 | General principles of cost accounting | Presentation, discussion |
2 | Cost systems, financial statements and accounting records | Presentation, discussion |
3 | Classification of expenses. | Presentation, discussion |
4 | Direct and indirect material cost | Presentation, discussion |
5 | Direct and indirect labor cost | Presentation, discussion |
6 | Manufacturing overhead cost | Presentation, discussion |
7 | General evaluation | Presentation, discussion |
8 | Mid-term exam | |
9 | Order Cost Systems | Presentation, discussion |
10 | Process Cost Systems | Presentation, discussion |
11 | Costing in combined production | Presentation, discussion |
12 | Budgeting | Presentation, discussion |
13 | Standart cost system | Presentation, discussion |
14 | General evaluation | Presentation, discussion |
15 | Final exam | |
16 | Final Exam |
Course Syllabus
# | Material / Resources | Information About Resources | Reference / Recommended Resources |
---|---|---|---|
1 | Prof.Dr.Nihat Küçüksavaş "Maliyet Muhasebesi" Kare yayınları | ||
2 | Hasan Abdioğlu " Maliyet Muhasebesi ve uygulamaları" Dora yayınları | ||
3 | Srikant Datar, Madhav Rajan" Horngrens Cost Accounting A Managerial Emphasis" Pearson |
Method of Assessment
# | Weight | Work Type | Work Title |
---|---|---|---|
1 | 40% | Mid-Term Exam | Mid-Term Exam |
2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
# | Learning Outcomes | Program Outcomes | Method of Assessment |
---|---|---|---|
1 | They have information about how cost information is obtained. | 1͵13 | 1͵2 |
2 | Calculates product cost using cost systems. | 1͵13 | 1͵2 |
3 | Defines raw materials, labor and manufacturing overhead costs. | 1͵13 | 1͵2 |
4 | They can distribute expenses. | 1͵13 | 1͵2 |
Work Load Details
# | Type of Work | Quantity | Time (Hour) | Work Load |
---|---|---|---|---|
1 | Course Duration | 14 | 3 | 42 |
2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 3 | 42 |
3 | Presentation and Seminar Preparation | 1 | 6 | 6 |
4 | Web Research, Library and Archival Work | 1 | 20 | 20 |
5 | Document/Information Listing | 0 | 0 | 0 |
6 | Workshop | 0 | 0 | 0 |
7 | Preparation for Midterm Exam | 1 | 10 | 10 |
8 | Midterm Exam | 1 | 2 | 2 |
9 | Quiz | 0 | 0 | 0 |
10 | Homework | 0 | 0 | 0 |
11 | Midterm Project | 0 | 0 | 0 |
12 | Midterm Exercise | 0 | 0 | 0 |
13 | Final Project | 0 | 0 | 0 |
14 | Final Exercise | 0 | 0 | 0 |
15 | Preparation for Final Exam | 1 | 15 | 15 |
16 | Final Exam | 1 | 3 | 3 |
140 |