Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Ahmet İÇÖZ
Assistant Prof. Dr. Kamuran SOYLU
Assistant Prof. Dr. Okan ŞENELDİR
Lecturer Kemal ALTUNEL
Lecturer İsmail KILIÇASLAN
Lecturer Ümmühan MUTLU
Lecturer Mustafa OF
Lecturer Aynur SEBÜK KURT
Lecturer Dr. Nurcan GÜNCE

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Explain the basic concepts related to cost accounting.
1) Explain the basic concepts related to cost accounting.
2) Classify costs.
2) Classify costs.
3) Explain the elements of cost.
3) Explain the elements of cost.
4) Implement cost calculations based on uniform chart of accounts.
4) Implement cost calculations based on uniform chart of accounts.
5) Resolve inventory valuation methods.
5) Resolve inventory valuation methods.
6) Calculate the labor costs related to production .
6) Calculate the labor costs related to production .
7) Classify the overall production costs.
7) Classify the overall production costs.

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

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 dağıtımı. Service operations.

Planned Learning Activities and Teaching Methods

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)