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| OREN461 | General Accounting | 2+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of FOREST INDUSTRY ENGINEERING | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 2 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To instruct to the Forest Industry Engineers to execute cost accounting applications, to teach cost calculation process and to give facility understanding the effect to the cost of decisions that taking |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | 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 accounting?s definition and objectives. Basic concepts in cost accounting. Costs of directly first material and equipment. Costs of directly workmanship. Costing-expenditure-spending concepts. Expenditures of activity. Costs and effects on the firm?s decisions. Shrinkage, faulty production and damaged production concepts. Costs of basic production. Entry methods in unrelieved bill (plan) scheme. Costs systems and answers of examples applied. |
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| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | | | | |
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