TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. (ENGLISH) | |
| Code | BUSZ304 |
| Name | Cost Accounting II |
| Term | 2021-2022 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
Prof. Dr. VEYİS NACİ TANIŞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to provide a further knowledge of cost accounting systems that are employed in evaluating the cost of a product; in the process of planning and control; and decision-making.
Course Content
Joint Costs and by-products, Master Budget, Variable and Absorption costing, Standard Costing
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recall Joint Costs |
| LO02 | Recall by-products |
| LO03 | Recall to use at decision-making processes of Joint Costs and by-products |
| LO04 | Recall Master Budget |
| LO05 | Recall to use at decision-making processes of Master Budget |
| LO06 | Recall Variable costing |
| LO07 | Recall to use at decision-making processes of Variable costing |
| LO08 | Recall Absorption costing |
| LO09 | Recall to use at decision-making processes of Absorption costing |
| LO10 | Recall Standard Costing |
| LO11 | Recall Standard Costing: Establishment of Standards |
| LO12 | Recall Standard Costing: Computation Variances |
| LO13 | Recall Standard Costing: Analysis of Variances |
| LO14 | Recall Standard Costing: Journal Entries |
| LO15 | Recall Standard Costing: Disposition of Variances |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explaining how to apply theoretical, numerical and statistical methods used in business management | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Applying business management methods by following the basic steps | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Evaluate the results that are obtained from applications of business management methods. | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use basic numerical and statistical softwares. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Use basic enterprise resource planning (ERP) softwares | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Working effectively individually and/or in a team | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively in an unfamiliar field by using different sources within the framework of academic rules. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate business management approaches, practices and methods by considering the sector, size, resources, culture, goals and objectives of the enterprises. | |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the activities of businesses, on businesses. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction, warnings and expectations | Reading material related to the topic | |
| 2 | Joint Costs and by-products | Reading material related to the topic | |
| 3 | Joint Costs and by-products | Reading material related to the topic | |
| 4 | Joint Costs and by-products: decision-making examples | Reading material related to the topic | |
| 5 | Master Budget: Its Nature and Development | Reading material related to the topic | |
| 6 | Master Budget: Its Nature and Development | Reading material related to the topic | |
| 7 | Variable and Absorption costing | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Variable and Absorption costing | Reading material related to the topic | |
| 10 | Variable and Absorption costing: further examples | Reading material related to the topic | |
| 11 | Variable and Absorption costing: further examples | Reading material related to the topic | |
| 12 | Standard Costing: Establishment of Standards | Reading material related to the topic | |
| 13 | Standard Costing: Computation and Analysis of Variances | Reading material related to the topic | |
| 14 | Standard Costing: Computation and Analysis of Variances | Reading material related to the topic | |
| 15 | Standard Costing: Journal Entries and Disposition of Variances | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||