TÜRKÇE
ENGLISH
Information
| Code | BUSZ303 |
| Name | Cost Accounting I |
| Semester | 5. 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
Course Goal
Learn the basic cost concepts and classification of costs, being able to compare the cost of business knowledge
Course Content
Costs, expenses and losses comparison of the concepts, cost and income statement and balance sheet to determine the relationship, classification of costs
Course Precondition
none
Resources
lecture notes
Notes
all cost accounting books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define cost accounting and importance of accounting information process |
| LO02 | Know the nature of costs |
| LO03 | Know the concepts of costs |
| LO04 | Learn product cost accumulation systems |
| LO05 | Learn external financial statements |
| LO06 | Learn internal reports |
| LO07 | Learn material costs |
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 | 4 |
| 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 | 3 |
| 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. | |
| 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. | 4 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 4 |
| 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. | 3 |
| 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. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction of the course and expectations | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | 1The nature, concepts and classification of costs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | The nature, concepts and classification of costs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | 1Product cost accumulation systems, external financial statements, and internal reports | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 5 | Product cost accumulation systems, external financial statements, and internal reports | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 6 | Elements of cost: Material and Labour | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 7 | Elements of cost: Factory overhead | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | 1Further applications on the cost elements | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 10 | Further applications on the cost elements | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | Job Order cost system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 12 | 1. Job Order cost system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 13 | Process costing system | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | Process costing system: Single process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 15 | Process costing system: Multi-processes | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, 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 | ||