TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | MG32712 |
| Name | Cost Accounting Theory and Practice |
| Term | 2018-2019 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
Application of modern accounting methods to process management and strategy implementation, such as Activity Based Management, Lifecycle Costing and Target Costing, Strategy Maps and Balanced Scorecards .Definition of relationship between management accounting and modern strategic management methods
Course Content
To be able to apply management accounting tools and methods for strategic management by products, design performance measurement system supporting strategic, tactical and operations level of management, prepare management reports for strategic performance analysis and suggest steps to issues solution.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines cost accounting and importance of accounting information process |
| LO02 | Explains concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. Recognizes the difference between these concepts by giving examples |
| LO03 | Clarifies varios aspects of acoounting and explain the goals of this class |
| LO04 | Arranges the table of cost of sales and income according to the information of cost accounting |
| LO05 | Defines factors which influence cost accounting systems Does cost analysis |
| LO06 | Calculates unit cost |
| LO07 | Uses princeples of cost accounting |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. | |
| PLO02 | - | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | |
| PLO03 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO04 | - | Explains how to interpret the results obtained from the application of the models in the accounting discipline. | |
| PLO05 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO06 | - | Combines the application of the methods of business management and accounting methods | |
| PLO07 | - | Uses the basic techniques of financial analysis to achieve the best result. | |
| PLO08 | - | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | |
| PLO09 | - | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | |
| PLO10 | - | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | |
| PLO11 | - | Has the ability to communicate orally and in writing. | |
| PLO12 | - | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | |
| PLO13 | - | Do researches on the science of accounting, to form the basis for the decision-making process. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic information and concepts | Reading material related to the topic | |
| 2 | Cost types and classification | Reading material related to the topic | |
| 3 | Cost of raw materials and supplies | Reading material related to the topic | |
| 4 | Material movement and inventory valuation process | Reading material related to the topic | |
| 5 | Direct and indirect labor expences and pay system | Reading material related to the topic | |
| 6 | Determinate labor cost | Reading material related to the topic | |
| 7 | Production cost | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Allocating production cost | Reading material related to the topic | |
| 10 | Allocating production cost | Reading material related to the topic | |
| 11 | job Order cost system | Reading material related to the topic | |
| 12 | job Order cost system | Reading material related to the topic | |
| 13 | job Order cost system | Reading material related to the topic | |
| 14 | Process costing system | Reading material related to the topic | |
| 15 | Process costing system | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |