| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Cost Accounting II | MUP224 | Compulsory | Associate degree | 2 | Spring | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Ahmet Cemkut BADEM
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 Tolga Anıl TOPDEMİR
Lecturer Dr. Nimet ÇAKIR
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Calculate factory overheads
1) Calculate factory overheads
1) Calculate factory overheads
2) Perform the distribution of factory overhead to related cost locations
2) Perform the distribution of factory overhead to related cost locations
2) Perform the distribution of factory overhead to related cost locations
3) Use the cost of service production
3) Use the cost of service production
3) Use the cost of service production
4) Calculate unit costs according to order cost system
4) Calculate unit costs according to order cost system
4) Calculate unit costs according to order cost system
5) Calculate unit costs based on process costing system
5) Calculate unit costs based on process costing system
5) Calculate unit costs based on process costing system
6) Explain the concept of waste and its costing
6) Explain the concept of waste and its costing
6) Explain the concept of waste and its costing
7) Define the standard cost system and variance analysis
7) Define the standard cost system and variance analysis
7) Define the standard cost system and variance analysis
8) Define the cost of sold goods statement
8) Define the cost of sold goods statement
8) Define the cost of sold goods statement
Program Competencies-Learning Outcomes Relation
| 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 | |
| 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 | 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 | No relation | 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 | |
| 3 | 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 | |
| 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 | |
| 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 | |
| 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 | |
| 7 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
| 8 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
| 8 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
| 8 | No relation | No relation | No relation | No relation | No relation | High | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
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) 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 Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required