Information
Code | ISLS307 |
Name | Cost Accounting I |
Term | 2023-2024 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 |
Label | E Elective |
Mode of study | Yüz Yüze Öğretim |
Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
Course Instructor |
1 |
Course Goal / Objective
The Aim of This Course is To Familiarize The Students With Basic Principles and Concepts About Cost Accounting
Course Content
Direct Material Cost, Direct Labor Cost, Factory Overhead Cost, 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. |
LO02 | Recognize the difference between these concepts by giving examples. |
LO03 | Clarify various aspects of acounting and explain the goals of this class. |
LO04 | Arrange the table of cost of sales and income according to the information of cost accounting. |
LO05 | Define factors which influence cost accounting systems. |
Relation with Program Learning Outcome
Order | Type | Program Learning Outcomes | Level |
---|---|---|---|
PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 4 |
PLO02 | Bilgi - Kuramsal, Olgusal | interprets data from different sources using contemporary communication tools, methods and processes. | |
PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | |
PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | 3 |
PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | |
PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | 4 |
PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | |
PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 3 |
PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | |
PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | |
PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | 3 |
PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing |
Week Plan
Week | Topic | Preparation | Methods |
---|---|---|---|
1 | Basic Concepts | Reading materials related to the topics | |
2 | Cost classifications | Reading materials related to the topics | |
3 | Raw material cost | Reading materials related to the topics | |
4 | Inventory valuation process | Reading materials related to the topics | |
5 | Labor cost | Reading materials related to the topics | |
6 | Labor cost issues | Reading materials related to the topics | |
7 | Mid-Term Exam | Exam preparation | |
8 | Mid-Term Exam | Exam preparation | |
9 | Factory overhead cost | Reading materials related to the topics | |
10 | Allocation of factory overhead cost | Reading materials related to the topics | |
11 | Job ördek cost system | Reading materials related to the topics | |
12 | 1Process costing system | Reading materials related to the topics | |
13 | Process costing system | Reading materials related to the topics | |
14 | Examples | Reading materials related to the topics | |
15 | Examples | Reading materials related to the topics | |
16 | Term Exams | Exam preparation | |
17 | Term Exams | Exam preparation |
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 |