Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Busıness Admınıstratıon ( 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 | Required |
| 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 | 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 | Ders Kitabı | Önerilen Kaynak |
| 2 | Hasan Abdioğlu " Maliyet Muhasebesi ve uygulamaları" Dora yayınları | Ders Kitabı | Önerilen Kaynak |
| 3 | Srikant Datar, Madhav Rajan" Horngrens Cost Accounting A Managerial Emphasis" Pearson | Ders Kitabı | Önerilen Kaynak |
| 4 | Mevlüt Karakaya, Maliyet Muhasebesi, 6. Baskı, Gazi Kitabevi, 2014, Anakara. | Ders Kitabı | Önerilen Kaynak |
| 5 | William N. Lanen, Shannon W. Anderson, Michael W. Maher, "Fundamentals of Cost Accounting", 4th Edition, 2014 | Ders Kitabı | Referans |
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 | ||||