| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Cost Accounting II | MUP206 | Elective | Associate degree | 2 | Spring | 3 |
Name of Lecturer(s)
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 Mustafa OF
Lecturer Dr. Nimet ÇAKIR
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Define the basic concepts of cost accounting
2) Classify costs
3) Define cost elements
4) Implement cost calculations according to the uniform chart of accounts
5) Describe inventory valuation methods
6) Calculate labor costs in a production environment
7) Calculate factory overheads
Program Competencies-Learning Outcomes Relation
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Mode of Delivery
e-course
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) Overhead and Overhead Budget2) Overhead Rates
3) Allocation of Overheads to Cost Centers.
4) Allocation of Services Costs to Cost Centers.
5) Direct Distribution
6) Gradual Allocation.
7) Mathematical Distribution
8) Midterm examination/Assessment
9) Cost Systems, Purchase order cost system for the determination of product cost
10) Process cost system for the determination of product cost, in a single phase system with a cost of product cost determination process
11) Determination of Product Cost in The Multi-Phase Process Cost System
12) Calculation of Scrap And Its Accounting
13) Concepts of Standard Cost System, Identification of Standards, Calculation of Variations, Recording of Cost accounts
14) Preparation of The Cost of Sold Goods Statement
15) Application 1
16) Final examination
Recommended or Required Reading
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 Short Exam / Quiz to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required