Cost Accounting I

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

None.

Course Contents

This course provides students with the knowledge of the basic concepts of cost accounting and classification, raw material and supply costs, labor costs and overhead expenses, identification, examination of the features and elements, manufacturing costs and subcontracting costs related to production.

Weekly Schedule

1) Description of Accounting and Other Costs Associated With the Relationship Between Accounting Branch
2) Cost-Related Basic Concepts
3) Cost-Cost-spending Separations ,Study break-even Point ,Optimal Order Quantity
4) Cost of Sales and Income Statement with Table Relationship
5) The Uniform Accounting Plan 7 / A and 7 / B and Functioning of cost accounting
6) Classification of costs
7) Production Costs (Raw Material, Labor and Overhead Costs)
8) Midterm examination/Assessment
9) Breakdown of the Impact of production costs, direct costs, indirect costs
10) Inventory Tracking Cards, Average Cost, FIFO, LIFO
11) Tracking stocks Cards, Average Cost, FIFO, LIFO
12) Calculation of raw material costs and accounting records
13) Labour Costs, Direct and Indirect Labour Labour
14) Application 1
15) Application 2
16) Final examination

Recommended or Required Reading

1- HAFTACI Vasfi,Maliyet Muhasebesi,Umuttepe Yayınları, Kocaeli,2009.
2- YÜKÇÜ Süleyman,Maliyet Muhasebesi,İzmir,1998.
3- AKDOĞAN Nalan,Maliyet Muhasebesi Uygulamaları,Gazi Kitapevi,Ankara,2000.
4- KİSHALI Yunus,S.S Adi Işıklar, Maliyet Muhasebesi ve Maliyet Uygulamaları,Beta Yayınları ,İstanbul,1999
5- AKDOĞAN Nalan,Maliyet Muhasebesi Uygulamaları,Gazi Kitapevi,Ankara,2000. KİSHALI Yunus,S.S Adi Işıklar, Maliyet Muhasebesi ve Maliyet Uygulamaları,Beta Yayınları ,İstanbul,1999
6- Prof.Dr. AKDOĞAN Nalan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, CemWeb Ofset Ltd. Şti., ANKARA, 1998- 4. Baskı
7- Prof.Dr. BÜYÜKMİRZA Kamil, Maliyet Ve Yönetim Muhasebesi, Gazi kitabevi , ANKARA 2003, 9. Baskı
8- Prof. Dr. BURSAL Nasuhi, Prof. Dr. YÜCEL Ercan, Maliyet Muhasebesi (İlkeler Ve Uygulama), Foto Dizgi- Ofset Baskı,Avcıol Matbaası, İSTANBUL, 3. Baskı
9- Ders Notları
10- Lecture notes
11- örnek monografiler
12- Example monofraphs
13- vize
14- Mid-term exam

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Lab / Workshop

Assessment Methods and Criteria

Contribution of Semester Studies to Course Grade	30%
Number Percentage Semester Studies Short Exam / Quiz 1 80% Quiz 1 20%
Contribution of Final Examination to Course Grade	70%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required