TÜRKÇE
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Information
| Code | MVU239 |
| Name | Cost Accounting |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör.Dr. ABDULAZİZ SAVUN
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to make students understand the processes of determining costs, charging them to products and accounting costs in production enterprises. Students will gain knowledge and skills in accurately calculating costs in production processes, accurately reflecting costs on products, and understanding the basic concepts of cost accounting. In addition, by learning how cost accounting is used in business decisions, cost types and cost control, students will gain competence in cost management in production enterprises.
Course Content
Basic concepts of cost accounting, cost types, product costs, cost distribution methods
Course Precondition
None
Resources
Nihat Küçüksavaş: Cost Accounting from a Management Perspective, Kare Publications, 2nd Edition
Notes
Lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Calculates cost elements (direct material, direct labor, general production expenses, etc.). |
| LO02 | Makes accounting records reflecting production costs. |
| LO03 | Calculates unit production costs within the framework of different calculation methods. |
| LO04 | It calculates the correct cost by appropriately distributing the expenses incurred during the production process. |
| LO05 | It uses the information obtained by analyzing the relationship between production costs in making management decisions. |
| LO06 | It classifies production costs according to their characteristics and applies them to the cost control process. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have basic knowledge in the field of accounting and taxation. | 3 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 2 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Students behave according to the organizational, behavioral and social ethics. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Students have the skill of understanding and implementing the vocational laws and regulations. | 2 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students explain the ideas and suggestion in written and oral forms. | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students use information and communication technologies and the vocational software programs. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Students have the vocational self-confidence. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have a level of foreign language knowledge to follow the innovations in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Calculating the cost of raw material and materials | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 2 | Calculate labor cost | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 3 | General production costs | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 4 | Calculating general production costs | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 5 | Make the first distribution | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 6 | Making the second distribution - Direct distribution method | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 7 | Making the second distribution - Staged distribution method | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 8 | Mid-Term Exam | Review lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Make the third distribution | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 10 | Calculating total cost in order cost method | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 11 | Calculating unit cost in order cost method | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 12 | Deviation analysis in standard cost method | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 13 | Calculating total and unit costs in the standard cost method | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 14 | Cost calculations according to option 7/A | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 15 | Registering according to option 7/A | Review lecture notes | Ölçme Yöntemleri: Performans Değerlendirmesi |
| 16 | Term Exams | Review lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Review lecture notes | 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 | 3 | 2 | 6 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 5 | 5 |
| Final Exam | 1 | 5 | 5 |
| Total Workload (Hour) | 100 | ||
| Total Workload / 25 (h) | 4,00 | ||
| ECTS | 4 ECTS | ||