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| ISL3027 | Cost Accounting | 3+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of BUSINESS | | 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 | PROF. DR. Fikret ÇANKAYA, | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | the aim of the course to teach the students with a general knowledge on basic principles, rules, methods concerned with unit cost counted and cost registrein. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | going to be able to define general concepts of cost accounting | 1 - 2 | 1, | | LO - 2 : | going to be able to count and show direct material costing, direct labour cost and detailed accounting and controlling general the general production costs according to the traditional methotd | 1 - 2 | 1, | | LO - 3 : | going to be able to associate all traditional costing methods | 1 - 2 | 1, | | LO - 4 : | going to be able to classify the enterprices in terms of traditional costing methods | 1 - 2 | 1, | | LO - 5 : | going to be able to learn the joint production system | 1 - 2 | 1, | | 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), LO : Learning Outcome | | |
| cost terms, cost concept and cost kinds, special registration in cost accounting. raw materials costs examining: direct materials, indirect materials, stock tracking and valuation methods. examining of labour costs: direct-indirect labour costs, labour pursuit and count systems. examining of overhead costs: overhead kinds, overhead allocation methods. joint production. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Introduction to course, syllbus and course requirements
Consept of cost accounting and aim of cost accounting
| | | Week 2 | Relationship of Financial, Management , and Cost Accounting
Relationship of Expenses, expenditure and cost
| | | Week 3 | Types of cost
| | | Week 4 | Cost-Volume-Profit Analysis
Product Costing
| | | Week 5 | Cost Accounting in Uniform chart of accounts
| | | Week 6 | Types of material and cost of direct raw materials
Economic Order Quantity(optimal inventory size)
| | | Week 7 | Valuation method of inventory
| | | Week 8 | Types of Labor and Cost of Direct Labor
| | | Week 9 | Mid-term exam
| | | Week 10 | Types of Factory Overheads
| | | Week 11 | Overhade Charge in Traditional Cost Accounting
| | | Week 12 | Allocation of Factory Overhead
| | | Week 13 | Allocation of Factory Overhead
| | | Week 14 | Practices for Allocation of Factory Overhead
| | | Week 15 | Job Order Costing System
| | | Week 16 | End-of-term exam
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| 1 | Haftacı, V. 2006, Maliyet Muhasebesi, Beta Kitabevi, Trabzon. | | | |
| 1 | Yükçü, S. 1998,Yönetim Açısından Maliyet Muhasebesi, İzmir. | | | 2 | Bursal N. ve Ercan Y.1994, Maliyet Muhasebesi-İlkeler ve Uygulama, Der Yayınları, Yayın no: 103, İstanbul. | | | 3 | Akdoğan, N. 1995, TMS?de Maliyet Muhasebesi Uygulamaları, Ankara. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2022 | 1,5 | 50 | | End-of-term exam | 16 | 01/2023 | 1,5 | 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 | 5 | 14 | 70 | | Arasınav | 15 | 1 | 15 | | Uygulama | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 20 | 1 | 20 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 150 |
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