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Information
| Code | ISLS304 |
| 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 | 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 explain the students about cost systems detaily, explain the importance of cost accounting in planning and controlling activities and also in decision making.
Course Content
Joint costing, budgeting, standard cost system, variable cost system, cost volume profit analysis, using cost information in decision making.
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 | Defines the use of the combined costing system. |
| LO02 | Performs cost volume profit analysis |
| LO03 | Explains the importance of standard cost system, sets standards and analyzes deviations. |
| LO04 | Define absorption cost and variable cost. |
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. | 3 |
| 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. | 4 |
| 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. | |
| 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. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Joint Costing | Reading material related to the topic | |
| 2 | 1Master and flexible budget | Reading material related to the topic | |
| 3 | 2Master and flexible budget | Reading material related to the topic | |
| 4 | Master and flexible budget | Reading material related to the topic | |
| 5 | 1Standard cost system | Reading material related to the topic | |
| 6 | Standard cost system | Reading material related to the topic | |
| 7 | 3 standard cost system | Exam Preparation | |
| 8 | Mid-Term Exam | Reading material related to the topic | |
| 9 | 1Cost volume profit analyses | Reading material related to the topic | |
| 10 | 2Cost volume profit analyses | Reading material related to the topic | |
| 11 | 3Cost volume profit analyses | Reading material related to the topic | |
| 12 | 1Using cost information for management decisions | Reading material related to the topic | |
| 13 | Using cost information for management decisions | Reading material related to the topic | |
| 14 | Process Costing application in a private firm | Reading material related to the topic | |
| 15 | Examples | Reading material related to the topic | |
| 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 | ||