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 |
Introduction to Cost Accounting: Cost Accounting vs. Financial Accounting |
Synchronous |
2 |
Building Blocks of Cost Accounting:Cost Classifications and Product Cost Flow |
Synchronous |
3 |
Cost Classifications and Product Cost Flow |
Synchronous |
4 |
Production Costs: Direct Materials |
Synchronous |
5 |
Production Costs: Direct Labor |
Synchronous |
6 |
Production Costs: Manufacturing Overhead |
Synchronous |
7 |
Production Costs: Manufacturing Overhead |
Synchronous |
8 |
Mid-term exam (online)
|
|
9 |
Cost Allocation |
Synchronous |
10 |
Cost Allocation |
Synchronous |
11 |
Activity-Based Costing |
Synchronous |
12 |
Job-costing Systems |
Synchronous |
13 |
Job-costing Systems |
Synchronous |
14 |
Process-costing Systems |
Synchronous |
15 |
Process-costing Systems |
Synchronous |
16 |
Final Exam (Face to face) |
|
Course Syllabus
# |
Material / Resources |
Information About Resources |
Reference / Recommended Resources |
1 |
Nalan AKDOĞAN: Maliyet Muhasebesi Uygulamaları, 8. Baskı, Gazi Kitabevi, 2009. |
|
|
2 |
Charles T. HORNGREN, Srikant M. DATAR, Madhav V. RAJAN: Cost Accounting : A Managerial Emphasis, 15th Edition, Pearson Education ,
2014 |
|
|
3 |
Mevlüt KARAKAYA: Maliyet Muhasebesi, 5. Baskı, Gazi Kitabevi, 2013 |
|
|
Method of Assessment
# |
Weight |
Work Type |
Work Title |
1 |
20% |
Mid-Term Exam |
Mid-Term Exam |
2 |
80% |
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 |
PS. The numbers, which are shown in the column Method of Assessment, presents the methods shown in the previous table, titled as Method of Assessment.
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 |