TÜRKÇE
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Information
| Code | MV279 |
| Name | Cost Accounting |
| Term | 2023-2024 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
(A Group)
(Ins. in Charge)
|
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 and Breakeven Point |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 5 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | 4 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course, Definition of Cost Accounting, Basic Concepts | Prepare for class by reading textbooks and notes. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Classification of Costs, Cost of Goods Sold Table | Prepare for class by reading textbooks and notes. | Öğretim Yöntemleri: Anlatım |
| 3 | Between statement of cost of sales and statement of income relation | Prepare for class by reading textbooks and notes. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Gösterip Yaptırma |
| 4 | Between statement of cost of sales and statement of income relation continue | Prepare for class by reading textbooks and notes. | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 5 | Cost Types (Cost of raw materials and supplies- labour costs- overhead costs) | Prepare for class by reading textbooks and notes. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Cost Types (Cost of raw materials and supplies- labour costs- overhead costs) continue | Prepare for class by reading textbooks and notes. | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Distribution of General Production Expenses to Cost Locations (First Distribution, Second Distribution) | Prepare for class by reading textbooks and notes. | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | written exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Distribution of General Production Expenses to Cost Locations (Second Distribution, Third Distribution) | Reading course books | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | Making regard to the Underloading or Overloading of Manufacturing Overhead and Making cost journal entries | Reading course books | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 11 | Combined and by-product costs | Reading course books | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | The wastages | Reading course books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 13 | Order and Phase Cost Systems | Reading course books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Standard and Variable Cost Systems, Activity Based Costing | Reading course books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Break-even point | Reading course books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 16 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||