| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Cost Accounting | SBF206 | Elective | Bachelor's degree | 2 | Spring | 4 |
Name of Lecturer(s)
Associate Prof. Dr. Ahmet Cemkut BADEM
Research Assistant Dr. Özgür Ekin SUCU
Learning Outcomes of the Course Unit
1) Classify the accounting types.
2) Classify the expense and cost types.
3) Calculate the cost types.
4) Calculate the cost centers.
5) Calculate the cost of units.
6) Analyze the importance of cost control and standard costing method.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | High | High | Low | Middle | Low | Middle | Low | Middle | Middle | |
| 2 | High | High | High | Low | Middle | Low | Middle | Low | Middle | Middle | |
| 3 | High | High | High | Low | Middle | Low | Middle | Low | Middle | Middle | |
| 4 | High | High | High | Low | Middle | Low | Middle | Low | Middle | Middle | |
| 5 | High | High | High | Low | Middle | Low | Middle | Low | Middle | Middle | |
| 6 | High | High | High | Low | Middle | Low | Middle | Low | Middle | Middle | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None
Course Contents
cost concepts, cost accounts and Turkish Uniform Accounting System, material costs
Weekly Schedule
1) basic concepts2) basic concepts
3) computation of cost components ( material)
4) computation of cost components ( material)
5) computation of cost components ( labour)
6) computation of cost components ( factory overhead)
7) computation of cost components ( material)
8) Midterm examination/Assessment
9) computation of cost centers ( cost distrubution)
10) computation of cost centers ( cost distrubution)
11) computation of cost centers ( cost distrubution)
12) jop order costing, process costing and joint production
13) jop order costing, process costing and joint production
14) cost control and standard costing method
15) cost control and standard costing method
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Case Study
5) Self Study
6) Problem Solving
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