Cost and Management Accounting
Industrial Engineering
Faculty of Engineering
First Cycle (Bachelor's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Cost and Management Accounting | MEN302 | Compulsory | Bachelor's degree | 3 | Spring | 4 |
Name of Lecturer(s)
Prof. Dr. Vasfi HAFTACI
Assistant Prof. Dr. Yavuz KILINÇ
Learning Outcomes of the Course Unit
1) Explaining Cost and Manageral Accounting's Basic Teriminologies,
2) Defining accounting systems and accounts.
3) Explaining Cost Account Methods and Systems.
4) Identifining aacounting of cost and analysıs.
5) Clarifying the butgetting and report techniques.
6) Recognising financial tabels and Audith.
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | ||
| Learning Outcomes | ||||||||||||
| 1 | No relation | Low | Low | No relation | Low | No relation | High | Low | No relation | No relation | No relation | |
| 2 | Middle | Low | Low | No relation | Low | No relation | High | Low | No relation | No relation | No relation | |
| 3 | Middle | Low | Low | No relation | Low | No relation | High | Low | No relation | No relation | No relation | |
| 4 | Middle | Low | Low | No relation | Low | No relation | High | Low | No relation | No relation | No relation | |
| 5 | Middle | Low | Low | No relation | Low | No relation | High | Low | No relation | No relation | No relation | |
| 6 | Middle | Low | Low | No relation | Low | No relation | No relation | Low | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Accounting
Course Contents
This course covers; Basic Teriminologies, Basic Aquation of Accounting and Bookkeeping, Scheduling of Finansial Tabels. Clasification of Costs; Materials Costs, Stock Controle,Costing and Clasification os Costs, Material Cost, Labor Cost, General Manufactur Cost, Direct Cost, Indirect Cost, Scheduled Cost, Veriable Cost, Costing Systems, Budgeting, Auditing,
Weekly Schedule
1) Definition of basic concepts of cost and management accounting2) Definition of basic concepts of cost and management accounting
3) Calculation of Material and Labor Cost
4) Calculating Overhead Costing
5) job order costing system
6) process costing
7) joint production
8) Mid-Term Exam
9) Investigation of Cost Behavior (Fixed and Variable Cost)
10) profit planning
11) Deviation Analysis (Analysis of Raw Material, Labor and Overhead Deviations)
12) Variable Cost Reporting
13) Variable Cost Reporting
14) Using Costs in Business Decisions
15) Budgeting
16) Final Exam
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
5) Case Study
6) Problem Solving
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required