ISLS307 Cost Accounting I

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

Information

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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
Course Instructor Doç. Dr. ELİF NURSUN DEMİRCİOĞLU (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 interprets data from different sources using contemporary communication tools, methods and processes.
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.
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. 4
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. 3
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Expresses herself orally and in writing


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


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: 08.05.2024 10:49