ISLS304 Cost Accounting II

5 ECTS - 3-0 Duration (T+A)- 6. Semester- 3 National Credit

Information

Code ISLS304
Name Cost Accounting II
Term 2024-2025 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
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 Öğretim Yöntemleri:
Anlatım, Soru-Cevap
2 1Master and flexible budget Reading material related to the topic Öğretim Yöntemleri:
Anlatım
3 2Master and flexible budget Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
4 Master and flexible budget Reading material related to the topic Öğretim Yöntemleri:
Soru-Cevap, Anlatım, Tartışma
5 1Standard cost system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Tartışma, Soru-Cevap
6 Standard cost system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
7 3 standard cost system Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
8 Mid-Term Exam Reading material related to the topic Ölçme Yöntemleri:
Yazılı Sınav
9 1Cost volume profit analyses Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
10 2Cost volume profit analyses Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
11 3Cost volume profit analyses Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
12 1Using cost information for management decisions Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
13 Using cost information for management decisions Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
14 Process Costing application in a private firm Reading material related to the topic Öğretim Yöntemleri:
Soru-Cevap
15 Examples Reading material related to the topic 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 10:50