Kocaeli University / European Credit Transfer System (ECTS)

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
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Calculate factory overheads
2) Perform the distribution of factory overhead to related cost locations
3) Use the cost of service production
4) Calculate unit costs according to order cost system
5) Calculate unit costs based on process costing system
6) Explain the concept of waste and its costing
7) Define the standard cost system and variance analysis
8) Define the cost of sold goods statement

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 cost accounting systems include full and variable costing, direct-material-based costing, job order costing system, process costing system, the concept of wastage and costing, application of uniform cost accounting.

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 Cost (Raw Material, Labor and Overhead)
8) Midterm examination/Assessment
9) The impact of costs, direct costs, and indirect costs in respect to production.
10) Inventory Tracking Cards, Average Cost, FIFO.
11) Inventory cards, Average Cost, FIFO
12) Calculation of raw material costs and accounting records
13) Labour Costs, Direct and Indirect Labour
14) Application 1
15) Application 2
16) Final examination

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	20%
Contribution of Final Examination to Course Grade	80%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required

Course Unit Title	Course Unit Code	Type of Course Unit	Level of Course Unit	Year of Study	Semester	ECTS Credits
Cost Accounting II	MUP205	Compulsory	Associate degree	2	Fall	3