Course Information
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Course Description
| Course | Code | Semester | Teoric | Credit | ECTS |
|---|---|---|---|---|---|
| COST ACCOUNTING | MUP 308 | 3 | 2 + 1 | 3 | 4 |
| Prerequisite Courses | |
|---|---|
| Recommended Elective Courses |
| Course Language | Türkçe |
| Level of the Course | Önlisans |
| Course Type | ZORUNLU |
| Course Coordinator |
Öğr. Gör. ÜMMEHAN ERDİL ŞAHİN |
| Instructor |
Öğr. Gör. ÜMMEHAN ERDİL ŞAHİN Öğr. Gör. ALİ EMRE ÇETİNER Dr.Öğr.Üyesi İSMAİL GÜMÜŞ Doç. Dr. SEDAT DURMUŞKAYA Öğr. Gör. TUĞBA ÖRS ONUR |
| Course Assistants | |
| Course Category | |
| Course Objective |
Cost accounting to determine the cost of goods produced by industrial enterprises operating in the types of expenses, according to the types of products, extracts and produced the records and follow-up includes the calculations made to watch. In another aspect of cost accounting, determination of the product sales price, income measurement, valuation of inventory done, providing information to business managers, the costs under control, helps to direct the decisions made by planning and objectives. Therefore, this information is gained by the students.
|
| Course Content |
Knowledge of basic concepts related to the transfer of cost accounting.
|
| Learning Outcomes of the Course | Teaching Methods | Measurement Methods |
| 1 - Knowledge of basic concepts related to cost accounting | 1 - 2 - | A - C - |
| 2 - To understand the classification of costs | 1 - 2 - 3 - | A - C - |
| 3 - To understand the cost elements | 1 - 4 - 2 - | A - C - |
| 4 - Application of places and cost allocation methods for cost | 1 - 4 - 2 - | A - C - |
| 5 - Apply costing systems | 1 - 4 - 2 - | A - C - |
| Teaching Methods: | 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice |
| Measurement Methods: | A:Testing C:Homework |
Course Flow
| Week | Topics | Preliminary |
|---|---|---|
| 1 | The Relationship Between Cost Accounting Definition and Other Branches of Accounting | |
| 2 | Purposes of Cost Accounting | |
| 3 | The Relationship Between Income Statement and Statement of Cost of Goods Sold | |
| 4 | Uniform Accounting Plan 7 / A and 7 / B Cost Accounts and Operation | |
| 5 | Classification of Costs | |
| 6 | Production costs (raw materials, labor and overhead expenses) | |
| 7 | Areas of cost of production run | |
| 8 | Cost Distribution Methods | |
| 9 | Order and Process Cost | |
| 10 | Actual and Estimated Costs | |
| 11 | Standard and Variable Costs | |
| 12 | Fire and Costs | |
| 13 | Activity-Based Costing | |
| 14 | JIT and Quality Costs |
Resources |
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| Lecture Notes | ||
| Course Resources | ||
Document Sharing |
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Contribution of the Course to Program Outcomes
| No | Program Learning Outcomes | Contribution Level | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
Evaluation System
| Contribution Level | Order | Percentage of Contribution |
|---|---|---|
| KisaSinav | 1 | 15 |
| Odev | 1 | 10 |
| AraSinav | 1 | 60 |
| KisaSinav | 2 | 15 |
| Total | 100 | |
| The Ratio of the Semester to Success | 50 | |
| Final to Success Ratio | 50 | |
| Total | 100 |
ECTS Workload
| Activity | Sayısı | Time (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
| Mid-terms | 1 | 6 | 6 |
| Quiz | 2 | 8 | 16 |
| Assignment | 1 | 5 | 5 |
| Performance Task (Laboratory) | 1 | 3 | 3 |
| Final examination | 1 | 10 | 10 |
| Total Workload | 120 | ||
| Total Workload / 25 (h)Toplam İş Yükü /25(s) | 4.8 | ||
| ECTS Credit of the Course | 4.8 |