Information
Code | BUSZ304 |
Name | Cost Accounting II |
Term | 2023-2024 Academic Year |
Semester | 6. 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 Instructor |
Prof. Dr. VEYİS NACİ TANIŞ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to provide a further knowledge of cost accounting systems that are employed in evaluating the cost of a product; in the process of planning and control; and decision-making.
Course Content
Joint Costs and by-products, Master Budget, Variable and Absorption costing, Standard Costing
Course Precondition
none
Resources
lecture notes
Notes
all cost accounting books
Course Learning Outcomes
Order | Course Learning Outcomes |
---|---|
LO01 | Recall to use at decision-making processes of Joint Costs and by-products |
LO02 | Recall to use at decision-making processes of Master Budget |
LO03 | Recall to use at decision-making processes of Variable costing |
LO04 | Learns the Historical Development of Cost and Management Accounting |
LO05 | Explains how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management |
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 | |
PLO04 | Bilgi - Kuramsal, Olgusal | Explaining how to apply theoretical, numerical and statistical methods used in business management | 4 |
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. | 3 |
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. | |
PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | 4 |
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 | |
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. | |
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. | 3 |
Week Plan
Week | Topic | Preparation | Methods |
---|---|---|---|
1 | Introduction, warnings and expectations | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
2 | 1-Joint Costs and by-products | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
3 | Joint Costs and by-products | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
4 | Joint Costs and by-products: decision-making examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
5 | 1Master Budget: Its Nature and Development | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
6 | Master Budget: Its Nature and Development | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
7 | 1-Variable and Absorption costing | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
9 | Variable and Absorption costing | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
10 | 1-Variable and Absorption costing: further examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
11 | 2-Variable and Absorption costing: further examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
12 | Standard Costing: Establishment of Standards | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
13 | 1-Standard Costing: Computation and Analysis of Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Problem Çözme |
14 | Standard Costing: Computation and Analysis of Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
15 | Standard Costing: Journal Entries and Disposition of Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
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 |