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Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
---|---|---|---|---|---|---|
Cost Accounting I | MUP205 | Compulsory | Associate degree | 2 | Fall | 3 |
Associate Prof. Dr. Mehmet Emre ERGİN
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Kamuran SOYLU
Lecturer İsmail KILIÇASLAN
Lecturer Dr. Nimet ÇAKIR
Lecturer Dr. Nurcan GÜNCE
1) Define the basic concepts of cost accounting
1) Define the basic concepts of cost accounting
2) Classify costs
2) Classify costs
3) Define cost elements
3) Define cost elements
4) Implement cost calculations according to the uniform chart of accounts
4) Implement cost calculations according to the uniform chart of accounts
5) Describe inventory valuation methods
5) Describe inventory valuation methods
6) Calculate labor costs in a production environment
6) Calculate labor costs in a production environment
7) Calculate factory overheads
7) Calculate factory overheads
Program Competencies | |||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
Learning Outcomes | |||||||||||
1 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
1 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
3 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
3 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
4 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
4 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
5 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
5 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
6 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
6 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
7 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
7 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation |
Face to Face
None
None.
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.
1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Lab / Workshop
Contribution of Midterm Examination to Course Grade |
30% |
---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Turkish
Not Required