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Information
| Code | BAC323 |
| Name | Cost Accounting |
| Term | 2023-2024 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 | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
1 2 |
Course Goal / Objective
The aim of the course is to provide information on how the formation of production costs in enterprises is calculated and accounting records.
Course Content
Teaching basic definitions, elements of production, calculation of product costs, cost systems and accounting records to be made in cost accounting.
Course Precondition
No prerequisites
Resources
Course Grades, 2019, Bilal Zafer Berikol Cost Accounting and Cost Management, 2022, Adana, Karahan Bookstore, Veyis Naci Tanış and İrfan Faruk Tanış
Notes
Cost Accounting, 2006, Istanbul, Kare Publications, Nihat Küçüksavaş
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the basic concepts of cost accounting |
| LO02 | Explains the Classification of Costs According to their Relationship with Production Volume by drawing a figure |
| LO03 | Calculates product cost |
| LO04 | Makes Cost of Goods Sold (SMM) Calculation for Trade and Production Businesses, prepares SMM Table and Income Statement |
| LO05 | Makes Direct Raw Material-Direct Labor-General Production Expenses (GUG) Accounting Records |
| LO06 | Arrange inventory tracking cards according to Stock Valuation Methods |
| LO07 | Recognition for Labor Expenses and calculates according to Wage Systems |
| LO08 | Performs General Production Expenses Distribution |
| LO09 | Calculates Combined and By-product Costs |
| LO10 | Calculates Production Losses |
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, Definition of Cost Accounting, Basic Concepts | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Classification of Costs, Cost of Goods Sold Table | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 3 | Between statement of cost of sales and statement of income relation | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Gösterip Yaptırma |
| 4 | Income Statement Accounts | To make for course preparation from course materials | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 5 | Cost Types (Cost of raw materials and supplies- Labour costs) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Cost Types (Labour costs- overhead costs) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Distribution of General Production Expenses to Cost Locations (First Distribution, Second Distribution) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Distribution of General Production Expenses to Cost Locations (Second Distribution, Third Distribution) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | Making regard to the Underloading or Overloading of Manufacturing Overhead and Making cost journal entries | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 11 | Combined and by-product costs | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Determination and Accounting of Production Losses | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 13 | Order, Standard and Phase Cost Systems | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Activity Based Costing, Time Driven Activity Based Costing | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Time-Based Activity-Based Costing Break-even Point | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | 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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||