TÜRKÇE
ENGLISH
Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV245 |
| Name | Cost Accounting |
| Term | 2017-2018 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aim to learning and categorizing report and methods of cost accounting.
Course Content
Cost of raw materials and supplies, delivering general production cost according to field of activity, stock accounts process, appraisal methods.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Textbooks containing updated information on the field , supported by application tools and other resources to have theoretical knowledge . | |
| PLO02 | - | Textbooks containing updated information on the field , supported by application tools and other resources have practical knowledge . | |
| PLO03 | - | Use of theoretical and practical knowledge acquired in the field | |
| PLO04 | - | Field using the acquired knowledge and skills to interpret and evaluate data , to recognize the problems , to analyze , develop evidence -based solutions | |
| PLO05 | - | Use of theoretical and practical knowledge acquired in the field | |
| PLO06 | - | Field using the acquired knowledge and skills to interpret and evaluate data , to recognize the problems , to analyze , develop evidence -based solutions | |
| PLO07 | - | To take the responsibility as individuals and team members to solve complex problems encountered in practice and pre- unseen | |
| PLO08 | - | To evaluate the knowledge and skills gained in the field and interpret To identify learning needs and direct the learning Develop positive attitude towards lifelong learning . | |
| PLO09 | - | To be able to inform authorities and institutions on space -related issues , their thoughts and suggestions for solutions to problems orally and in writing to transfer , To share their thoughts on topics related to the field and proposals for solutions to the problems of quantitative and qualitative data to support the experts and people who do not . Together with information and software required to use the communications technology field | |
| PLO10 | - | Collection of data related to the field , interpretation, implementation and announcement of results , scientific, cultural and ethical values in accordance with the act . The universality of social rights , social justice, quality culture and environmental protection and preservation of cultural values, to have a sufficient awareness of occupational health and safety issues. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explaning basic notation and principles | Reading material related to the topic | |
| 2 | Categorizing expenses | Reading material related to the topic | |
| 3 | Calculate cost of raw materials and supplies | Reading material related to the topic | |
| 4 | Calculate general production costs | Reading material related to the topic | |
| 5 | Calculate general production costs | Reading material related to the topic | |
| 6 | Calculate labor costs. | Reading material related to the topic | |
| 7 | Calculate wage costs. | Reading material related to the topic | |
| 8 | Mid-term exam | Exam Preparation | |
| 9 | Delivering general production costs | Reading material related to the topic | |
| 10 | Calculate unit cost in standard cost method | Reading material related to the topic | |
| 11 | Calculate unit cost in standard cost method | Reading material related to the topic | |
| 12 | Calculate unit cost in process cost method | Reading material related to the topic | |
| 13 | Calculate unit cost in process cost method | Reading material related to the topic | |
| 14 | Reporting according to 7/A option | Reading material related to the topic | |
| 15 | Reporting according to 7/B option | Reading material related to the topic | |
| 16 | Final Exam | Final Exam | |
| 17 | Final Exam | Final Exam |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |