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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV245 |
| Name | Cost Accounting |
| Term | 2019-2020 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 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 4 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 4 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 4 |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | 4 |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 4 |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 2 |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | 1 |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | 1 |
| PLO09 | - | Students show that they realize the need of constant learning. | 2 |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 1 |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | 2 |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | 1 |
| PLO13 | - | Students have the vocational self-confidence. | 1 |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. | 1 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explaning basic notation and principles | Reading material related to the topic | |
| 2 | Categorizing expenses: Fixed and variable costs | Reading material related to the topic | |
| 3 | Categorizing expenses: Total and unit costs | Reading material related to the topic | |
| 4 | Calculate cost of raw materials and supplies | 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: Direct and gradual delivering method | Reading material related to the topic | |
| 10 | Delivering general production costs: Percentile and mathematical delivering 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 | Determining production losses and accounting record. | 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 | Term Exams | Final Exam | |
| 17 | Term Exams | 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 |