Cost and Management Accounting
Maritime Business Management
Faculty of Maritime
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 | DIY319 | Elective | Bachelor's degree | 3 | Fall | 4 |
Name of Lecturer(s)
Assistant Prof. Dr. Muhammed BAMYACI
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Define the basic concepts of cost accounting
2) Classify costs
3) Recognize the cost elements
4) Make chart of accounts according to the application of cost calculations
5) Explain inventory valuation methods
6) Calculate labor costs for production
7) Recognize the overall production costs
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||
| 1 | 2 | 3 | ||
| Learning Outcomes | ||||
| 1 | No relation | No relation | No relation | |
| 2 | Middle | No relation | No relation | |
| 3 | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | |
| 5 | No relation | No relation | No relation | |
| 6 | No relation | No relation | No relation | |
| 7 | No relation | High | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Not Required
Course Contents
This course includes the basic concepts of cost accounting and classification. raw materials and supplies costs, labor costs and overhead expenses, identification, examination of the features and elements, manufacturing costs and subcontracting costs related to production cost ,and .labour operations.
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Language of Instruction
Turkish
Work Placement(s)
Not Required