TÜRKÇE
ENGLISH
Information
| Code | ISLZ303 |
| Name | Cost Accounting I |
| Term | 2022-2023 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to familiarize the students with basic principles and concepts about cost accounting.
Course Content
Cost of raw materials and supplies, labor costs, factory overhead cost and order costing system and process costing system.
Course Precondition
none
Resources
Üretim ve Hizmet işletmeleri için Maliyet Muhasebesi ve Maliyet Yönetimi Prof. Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ
Notes
all books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. Recognize the difference between these concepts by giving examples |
| LO02 | Clarify various aspects of acounting and explain the goals of this class. |
| LO03 | Arrange the table of cost of sales and income according to the information of cost accounting. |
| LO04 | Make cost analysis and calculate unit cost. |
| LO05 | Analyze material costs, labour cost, factory overhead costs detaily |
| LO06 | Learn process costing system: single process and multi-processes |
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 | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | |
| 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 | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | 4 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | 3 |
| PLO11 | 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. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively 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 requirements in academic and business context | |
| 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 | 3 |
| 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 approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises | 4 |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic information and concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 2 | Cost types and classification | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 3 | Cost of raw materials and supplies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 4 | Material movement and inventory valuation process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 5 | Direct and indirect labor expences and pay system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 6 | Determinate labor cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 7 | Mid-term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | 1-Allocation of factory overhead cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 10 | Allocation of factory overhead cost | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 11 | Order cost system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 12 | 1Process costing system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 13 | Process costing system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 14 | Examples, cost of sales and income statement | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 15 | Examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Problem Çözme |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||