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| MTUR2010 | Cost Accountant | 2+2+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of HOTEL, RESTAURANT and CATERING SERVICES | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 2 hours of lectures and 2 hours of practicals per week | | Lecturer | Öğr. Gör. Sezgin KÖSE | | Co-Lecturer | Lec. Sezgin köse | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | With this course, it is aimed for the student to make cost transactions and cost accounting records.
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| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Calculate cost elements | 3,4,5,6 | 1, | | LO - 2 : | Distribute expenses | 3,4,5,6 | 1, | | LO - 3 : | Calculate the unit cost. | 3,4,5,6 | 1, | | LO - 4 : | Make records of cost | 3,4,5,6 | 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 | | |
| 1-Calculating the Cost of Raw Materials and Materials
1.1.Definition and types of production enterprises, concepts related to cost accounting
1.2. expense, expense, payment, cost
1.3.Cost types
1.3.1.According to cost calculation time
1.3.2. According to production specifications
1.3.3 According to the cost calculation method
1.4.Cost accounting systems
1.4.1. According to the nature of production activities
1.4.1.2 Order cost system
1.4.1.3 Phase cost system
1.4.2 According to cost calculation time
1.4.2.1 Actual cost system
1.4.2.1. Standard cost system
1.4.3 Costing systems based on all and part of costs
1.4.3.1. Partial cost systems (direct and variable cost systems)
14.3.2. Full cost system
1.5 Cost accounting chart of accounts
1.5.1 By expense types
1.5.2 Expenses according to their functions
1.6 Purchasing raw materials and materials
1.6.1 Total inventory cost
1.6.2 Calculating the optimal order quantity
1.6.2.1Table method
1.6.2.2 Mathematical method
1.6.2.3 Graphic method
1.6.3 Minimum stock, maximum stock
1.6.3.1 Safety stock calculation
1.7 Sending the raw material and materials to production
1.7.1 Actual batch cost method,
1.7.2 first in-first out
1.7.3 last in-first out
1.7.4 Average value
1.7.5 Standard cost,
1.7.6 Valuation with the latest market value,
1.7.7 Highest price method,
1.7.8 Valuation method at the lower of cost price and market price.
1.8 Making records in the expense centers of the substances shipped to production
1.9 Accounting record of the expenses incurred for the raw material and materials.
1.10 Accounting application according to department separation system
1.10.1.Commercial accounting department
1.10.2. Cost accounting department
1.10.3 Connection and mirroring accounts
2-Calculating Labor Cost
2.1. Elements constituting worker wages and expenses
2.1.1 Fees calculated by time
2.1.2.Wages based on production
2.1.3 Accord fee
2.1.4. premium wages
2.1.5. Incentive fees
2.1.5.1 bonus,
2.1.5.2 Profit participation
2.1.6 Payments made in accordance with the provisions of the Labor Law
2.1.6.1 Overtime working hours
2.1.6.2 Permit fee
2.1.6.3 weeks holiday fee
2.1.6.4. General holiday fee
2.1.6.5 Severance Pay
2.2. Accrual and accounting of labor wages
2.2.1. Documents and registration of fees
2.2.2 Mandatory deductions from wages
2.2.3 Net fee obtained
2.2.4 Accounting recording of workers' wages in cost centers
2.2.5 Separation and recording of direct labor and indirect labor
2.1.6. Other issues in accounting records of labor wages
2.1.6.1 Determination of inefficient workmanship
2.1.6.2 Records of permit fees
2.1.6.3 Severance pay
3-Calculating General Production Cost
3.1 General production expenses
3.1.1 Variable
3.1.2 Fixed
3.2 Distribution approaches based on associating general production expenses with products
3.2.1 Volume-based distribution
3.2.2 Activity-based deployment
3.3 Distribution of general production expenses to expenses
3.3.1 First distribution and determination of distribution keys
3.3.2. Creating a distribution table of expense types to expense areas |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | First calculate the cost of materials and supplies | | | Week 2 | Calculate the cost of labor | | | Week 3 | Overall production costs, calculate | | | Week 4 | To make the distribution of first | | | Week 5 | To make the distribution of second | | | Week 6 | To make the distribution of second | | | Week 7 | Shipping cost method to calculate the unit cost | | | Week 8 | Process costing method to calculate the unit cost | | | Week 9 | I. Midterm exam | | | Week 10 | Process costing method to calculate the unit cost | | | Week 11 | Standard cost method to calculate the unit cost | | | Week 12 | II. Midterm exam | | | Week 13 | Standard cost method to calculate the unit cost | | | Week 14 | 7/A in accordance with option to record | | | Week 15 | 7/B, according to the option to record | | | Week 16 | Filan exam | | | |
| 1 | Öğr.Görev.Sezgin Köse ders notu | | | |
| 1 | Lazol, İbrahim. 2008; Maliyet Muhasebesi, Ekin Yayınevi, İstanbul | | | 2 | ? SAVCI Mustafa, Maliyet Muhasebesi, Murathan Yayınevi, Trabzon
| | | 3 | ? ABDİOĞLU Hasan , Maliyet Muhasebesi, Dora Yayınları, Bursa | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 30 dk | 50 | | End-of-term exam | 16 | | 30 dk | 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 | 4 | 14 | 56 | | Sınıf dışı çalışma | 1 | 14 | 14 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 2 | 8 | 16 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 0 | 0 | 0 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 2 | 14 | 28 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 116 |
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