TÜRKÇE
ENGLISH
Information
| Code | MV257 |
| Name | Cost Accounting |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course aims to teach and classify records and methods of cost accounting.
Course Content
Cost of raw materials and supplies, delivering general production cost according to field of activity, stock accounts process, appraisal methods.
Course Precondition
There are no prerequisites for the course.
Resources
Cost Accounting (Erdogan Avder, 2012, Murathan Publishing).
Notes
Cost and Management Accounting (İbrahim Lazol, 2016, Ekin Publishing).
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explaining the basic notions related cost accounting. |
| LO02 | Explaining the importance of cost accounting in businesses. |
| LO03 | Classifying cost types. |
| LO04 | Classifying production costs. |
| LO05 | Realizing cost records according to the 7/A option. |
| LO06 | Realizing cost records according to the 7/B option. |
| LO07 | Preparing the statement of cost of goods sold. |
| LO08 | Recognizing the distribution methods of costs. |
| LO09 | Realizing the I., II. and III. distributions of cost according to different methods. |
| LO10 | Recognizing the budgeting process in businesses. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 3 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explaining the framework of the semester subject plans, explaining the basic concepts and principles | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Categorizing expenses: Fixed and variable costs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Categorizing expenses: Total and unit costs | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Calculate cost of raw materials and supplies | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 5 | Calculate general production costs | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 6 | Calculate labor costs. | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 7 | Calculate wage costs. | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Delivering general production costs: Direct and gradual delivering method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Delivering general production costs: Percentile and mathematical delivering method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 11 | Calculate unit cost in standard cost method | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 12 | Calculate unit cost in process cost method | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 13 | Determining production losses and accounting record. | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 14 | Reporting according to 7/A option | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 15 | Reporting according to 7/B option | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 16 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||