BUSZ303 Cost Accounting I

5 ECTS - 3-0 Duration (T+A)- 5. Semester- 3 National Credit

Information

Code BUSZ303
Name Cost Accounting I
Term 2024-2025 Academic Year
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 Instructor Prof. Dr. VEYİS NACİ TANIŞ (A Group) (Ins. in Charge)


Course Goal / Objective

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

Update Time: 07.05.2024 04:35