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| ISL5800 | Advanced Cost Accounting - II | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Fikret ÇANKAYA | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To give theoretical and practical information about how to use different methods on cost accounting. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Define stage cost methods, standards cost method and conjectural cost method. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | PO - 2 : | Sample relationship of conjectural cost method and standards cost method. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | PO - 3 : | Applicate stage and standard cost methods together. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | PO - 4 : | Analyze suitability of stage and standard cost methods together. | 10 | 1,2 | | PO - 5 : | Summarize application of stage and standard cost methods together. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Stage cost methods, missing in stage cost methods, real cost method, conjectural cost method and standards cost method, application of stage and standard cost methods together, application of order and standard cost methods together, full cost method, flexible cost methods, introduction to modern cost method. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Introduction to course, syllbus and course requirements
Objective, Compherension, and Technic | | | Week 2 | Costing Methods in Traditional Cost Accounting | | | Week 3 | Process costing System | | | Week 4 | Shrinkage in Process costing System | | | Week 5 | Detailed Applications with Shrinkage in Process costing System
| | | Week 6 | Historical Cost | | | Week 7 | Predetermined Costing and Standart Costing Methods | | | Week 8 | Aplication process and standart costing system together | | | Week 9 | Mid- term exam | | | Week 10 | Application Process and Standart Costing Systems Together | | | Week 11 | Application Job Order Costing and Standart Costing Systems Together | | | Week 12 | Application Job Order Costing and Standart Costing Systems Together | | | Week 13 | Full Costing method
| | | Week 14 | Variable Costing Method | | | Week 15 | İntroduction to modern costing methods | | | Week 16 | End-of-term exam | | | |
| 1 | Büyükmirza, K;1999, ? Maliyet ve Yönetim Muhasebesi?, Barış Yayınları | | | |
| 1 | Hacırüstemoğlu, R.; Şakrak, M.;2002 ?Maliyet Muhasebesinde Güncel Yaklaşımlar?, Türkmen Kitabevi. | | | 2 | Garrison, H. R.;1998 ? Managerial Accounting?, Irwın, | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04/2025 | 2 | 30 | | Homework/Assignment/Term-paper | 12 | 04/2025 | 1 | 20 | | End-of-term exam | 16 | 06/2025 | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 7 | 14 | 98 | | Arasınav için hazırlık | 35 | 1 | 35 | | Arasınav | 1.5 | 1 | 1.5 | | Ödev | 7 | 1 | 7 | | Dönem sonu sınavı için hazırlık | 40 | 1 | 40 | | Dönem sonu sınavı | 1.5 | 1 | 1.5 | | Total work load | | | 225 |
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