| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Cost Accounting | IYP203 | Elective | Associate degree | 2 | Fall | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Seher UÇKUN
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Ahmet İÇÖZ
Assistant Prof. Dr. Kamuran SOYLU
Lecturer Kemal ALTUNEL
Lecturer İsmail KILIÇASLAN
Lecturer Ümmühan MUTLU
Lecturer Celal MUTLU
Lecturer Aynur SEBÜK KURT
Lecturer Dr. Nimet ÇAKIR
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Explain the basic concepts related to cost accounting.
1) Explain the basic concepts related to cost accounting.
1) Explain the basic concepts related to cost accounting.
1) Explain the basic concepts related to cost accounting.
2) Classify costs.
2) Classify costs.
2) Classify costs.
2) Classify costs.
3) Explain the elements of cost.
3) Explain the elements of cost.
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.
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.
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 .
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.
7) Classify the overall production costs.
7) Classify the overall production costs.
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | ||
| Learning Outcomes | ||||||||||||||||
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 1 | No relation | Low | Middle | Low | Low | Middle | Middle | Middle | Middle | High | Low | Low | No relation | Middle | Low | |
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 1 | Low | Low | Middle | Middle | Low | Middle | Middle | Middle | Middle | Middle | Low | Low | No relation | Middle | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | Low | Low | Middle | Low | Middle | Middle | Middle | Middle | Low | Low | Low | Low | Low | Low | Low | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | Low | Middle | Middle | Low | Low | Low | Middle | Middle | Middle | Middle | Low | Low | Low | Low | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Low | Low | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | Low | Low | Middle | Middle | Middle | Middle | Middle | Low | Middle | Middle | Low | Low | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | Low | Low | Middle | Middle | Middle | No relation | Middle | Middle | Low | No relation | Middle | Middle | No relation | Low | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Middle | No relation | No relation | No relation | No relation | No relation | |
| 5 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | Middle | No relation | No relation | Low | Middle | Low | Low | Low | No relation | No relation | Low | Low | Middle | Low | No relation | |
| 5 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | Middle | Middle | Middle | No relation | Low | Low | Low | Low | Low | Middle | Middle | No relation | Middle | Middle | No relation | |
| 6 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | Middle | Middle | Middle | Middle | Middle | Middle | Middle | Low | Low | Middle | Middle | Middle | Middle | Low | Low | |
| 6 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | Middle | Low | Low | Middle | Low | Low | Middle | Low | Low | Middle | Middle | Middle | Middle | Low | Low | |
| 7 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 7 | Middle | Low | Middle | Middle | Middle | Middle | Low | High | High | High | High | Middle | Middle | High | Low | |
| 7 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 7 | Low | Low | Middle | Middle | Middle | Middle | Low | Low | Low | Middle | High | Middle | Low | Middle | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Accounting
Course Contents
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.Hizmet operations.
Weekly Schedule
1) Description of Accounting and Other Costs Associated With the Relationship Between Accounting Branch2) 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) Midterm Week
8) Midterm examination/Assessment
9) Breakdown of the Impact of production costs, direct costs, indirect costs
10) Inventory Tracking Cards, Average Cost, FIFO, LIFO
11) Tracking stocks Cards, Average Cost, FIFO, LIFO
12) Calculation of raw material costs and accounting records
13) Labour Costs, Direct and Indirect Labour Labour
14) Application 1
15) Application 2
16) Final examination
Recommended or Required Reading
1- MALİYET MUHASEBESİ, Prof. Dr. Vasfi HAFTACI
2- COST ACCOUNTING, Professor. Dr. Vasfi HAFTACI
3- Ders Notları
4- Lecture Notes
5- Örnek Monografiler
6- Example Monographs
7- vize
8- mid-term exam
Planned Learning Activities and Teaching Methods
1) Lecture
2) Lecture
3) Question-Answer
4) Question-Answer
5) Discussion
6) Discussion
7) Group Study
8) Group Study
9) Lab / Workshop
10) Lab / Workshop
Assessment Methods and Criteria
Contribution of Semester Studies to Course Grade |
20% |
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Contribution of Final Examination to Course Grade |
80% |
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Total | 100% | |||||||||||
Language of Instruction
Turkish
Work Placement(s)
Not Required