TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLS307 |
| 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 | 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 |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(Güz)
(A Group)
(Ins. in Charge)
|
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 | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | 3 |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 3 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic Concepts | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Cost classifications | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Raw material cost | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Inventory valuation process | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Labor cost | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Labor cost issues | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım |
| 7 | Mid-Term Exam | Exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 8 | Mid-Term Exam | Exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Factory overhead cost | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Allocation of factory overhead cost | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Job ördek cost system | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | 1Process costing system | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Process costing system | Reading materials related to the topics | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Examples | Reading materials related to the topics | Öğretim Yöntemleri: Soru-Cevap |
| 15 | Examples | Reading materials related to the topics | Öğretim Yöntemleri: Soru-Cevap |
| 16 | Term Exams | Exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
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 | ||