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 | Dr. Öğr. Üye Caner ATIŞ |
| Mode of Delivery | Face to Face |
| Suggested Subject | |
| Professional practise ( internship ) | None |
| Objectives of the Course | The course aims to provide students with the basic concepts and fundamentals of Cost Accounting. |
| Contents of the Course | This is an introduction to Cost Accounting. Accounting Practice is complex. It involves the simultaneous application of numerous interrelated concepts. To provide effective learning, concepts are isolated and introduced in a logical sequence. The application of accounting concepts to business practice should be the end result rather than the starting point of the educational process. |
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 | Introduction to Cost Accounting: Cost Accounting vs. Financial Accounting | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 2 | Building Blocks of Cost Accounting: Cost Classifications and Product Cost Flow | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 3 | Cost Classifications and Product Cost Flow | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 4 | Production Costs: Direct Materials | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 5 | Production Costs: Direct Labor | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 6 | Production Costs: Manufacturing Overhead | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 7 | Production Costs: Manufacturing Overhead | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 8 | Mid-term (Test + Open Ended Questions) | Online |
| 9 | Cost Allocation | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 10 | Cost Allocation | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 11 | Activity-Based Costing | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 12 | Job-costing Systems | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 13 | Job-costing Systems | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 14 | Process-costing Systems | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 15 | Process-costing Systems | Synchronous-lms.toros.edu.tr Presentation & Discussion |
| 16 | Final Exam | Face to face |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|---|---|---|
| 1 | Charles T. HORNGREN, Srikant M. DATAR, Madhav V. RAJAN: Cost Accounting : A Managerial Emphasis, 15th Edition, Pearson Education, 2014 Mevlüt KARAKAYA: Maliyet Muhasebesi, 5. Baskı, Gazi Kitabevi, 2013 | Ders Kitabı | Önerilen Kaynak |
| 2 | Nalan AKDOĞAN: Maliyet Muhasebesi Uygulamaları, 8. Baskı, Gazi Kitabevi, 2009. | Ders Kitabı | Önerilen Kaynak |
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. | 10 | 1͵2 |
| 2 | Calculates product cost using cost systems. | 10 | 1͵2 |
| 3 | Defines raw materials, labor and manufacturing overhead costs. | 10 | 1͵2 |
| 4 | They can distribute expenses. | 10 | 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 | 15 | 15 |
| 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 | 20 | 20 |
| 16 | Final Exam | 1 | 3 | 3 |
| 150 | ||||