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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC323 |
| Name | Cost Accounting |
| Term | 2020-2021 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| 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 |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 5 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Definition of Cost Accounting, Basic Concepts, Classification of Costs | To make for course preparation from course materials | |
| 3 | Between statement of cost of sales and statement of income relation | To make for course preparation from course materials | |
| 4 | Between statement of cost of sales and statement of income relation | To make for course preparation from course materials | |
| 5 | Cost Types (Cost of raw materials and supplies- labour costs- overhead costs) | To make for course preparation from course materials | |
| 6 | Cost Types (Cost of raw materials and supplies- labour costs- overhead costs) | To make for course preparation from course materials | |
| 7 | Distibution of overhead costs to cost areas (First Distribution) | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | Distibution of general production expenses to cost areas (First Distribution, Second Distribution) | To make for course preparation from course materials | |
| 10 | To make cost records | To make for course preparation from course materials | |
| 11 | Combined and by-product costs | To make for course preparation from course materials | |
| 12 | The wastages | To make for course preparation from course materials | |
| 13 | Order and Phase Cost Systems | To make for course preparation from course materials | |
| 14 | Standard and Variable Cost Systems, Activity Based Costing | To make for course preparation from course materials | |
| 15 | Break-even point | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
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 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||