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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV279 |
| Name | Cost Accounting |
| Term | 2020-2021 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Students that take this course learn accounting records for production enterprises, calculating unit products, preparing and interpreting sales stocks balance sheets-income statements helping the enterprise board in preparing reports
Course Content
Basic Definitions, Cost of Goods Sold for Manufacturing Enterprises and Income Statament, Cost of Types, Labor Costs, Overhead Costs, Composite Product and By-Product Costs, Order Costing Method, Process Costing Method, Process Costing Standard Costing Method, Loses of Production, Cost-Volume-Profit Analysis, Operating Budget, Activity Based Costing.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Be able to define basic concepts related to cost accounting |
| LO02 | Be able to understand the classification of costs |
| LO03 | Be able to understand and calculate the cost factors |
| LO04 | Cost locations and apply the cost allocation method |
| LO05 | Be able to prepare statement of cost of sales and statement of income |
| LO06 | To make cost records |
| LO07 | United should be able to calculate the cost of the product and side |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Definition of Cost Accounting, Basic Concepts, Classification of Costs | Reading course books | |
| 3 | Between statement of cost of sales and statement of income relation | Reading course books | |
| 4 | Between statement of cost of sales and statement of income relation | Reading course books | |
| 5 | Cost Types (Cost of raw materials and supplies- labour costs- overhead costs) | Reading course books | |
| 6 | Cost Types (Cost of raw materials and supplies- labour costs- overhead costs) | Reading course books | |
| 7 | Distibution of overhead costs to cost areas (First Distribution) | Reading course books | |
| 8 | Mid-Term Exam | Prepare for the exam | |
| 9 | Distibution of general production expenses to cost areas (First Distribution, Second Distribution) | Reading course books | |
| 10 | To make cost records | Reading course books | |
| 11 | Combined and by-product costs | Reading course books | |
| 12 | The wastages | Reading course books | |
| 13 | Order and Phase Cost Systems | Reading course books | |
| 14 | Standard and Variable Cost Systems, Activity Based Costing | Reading course books | |
| 15 | Break-even point | Reading course books | |
| 16 | Term Exams | Prepare for the exam | |
| 17 | Term Exams | Prepare for the 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 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 108 | ||
| Total Workload / 25 (h) | 4,32 | ||
| ECTS | 4 ECTS | ||