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| BISY2013 | Cost Accounting | 3+1+0 | ECTS:3 | | Year / Semester | Fall Semester | | Level of Course | Short Cycle | | Status | Elective | | Department | DEPARTMENT of MANAGEMENT and ORGANIZATION | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face, Group study | | Contact Hours | 14 weeks - 3 hours of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | LECTURER Cafer Yunus ÖZKURT, | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | With this course, it is aimed to make related accounting records by making cost calculations of the student. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Define the basic concepts of cost accounting. | 1,2,4,5 | 1 | | LO - 2 : | Cost accounting and explain the scientific approach. | 1,7 | 1 | | LO - 3 : | Cost accounting systems can identify. | 4 | 1 | | LO - 4 : | Calculate the total cost and unit cost. | 4 | 1,3 | | LO - 5 : | Make the necessary journal entries. | 2 | 1,3 | | 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 - Cost elements
2 - Expense distribution
3 - Unit cost
4 - Cost records
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Calculate the cost of materials and supplies
| | | Week 2 | Calculate the cost of labor
| | | Week 3 | Calculate the cost General Production
| | | Week 4 | Calculate the cost General Production
| | | Week 5 | Cost of the I. Distribution
| | | Week 6 | Cost of the II. Distribution
| | | Week 7 | Cost of the II. Distribution
| | | Week 8 | Calculate the Order Cost System | | | Week 9 | midterm exam | | | Week 10 | Calculate the Process Cost System
| | | Week 11 | Calculate the Process Cost System
| | | Week 12 | - Calculate the Standard Cost System
| | | Week 13 | 7 / A Cost Accounts Recording System
| | | Week 14 | 7/B Cost Accounts Recording System
| | | Week 15 | Applications | | | Week 16 | Final Exam | | | |
| 1 | KARAKAYA, Mevlüt. Maliyet Muhasebesi, Gazi Kitabevi, Ankara | | | 2 | AKDOĞAN, Nalan. Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, Ankara | | | 3 | SAVCI, Mustafa. Maliyet Muhasebesi, Murathan Yayınları, Trabzon | | | |
| 1 | ŞENER, Recep. Maliyet Mahasebesi Çözümlü Problemleri, Gazi Yayınları, Ankara | | | 2 | HACIRÜSTEMOĞLU, Rüstem. Maliyet Muhasebesi Uygulamaları, Alfa Yayınları, İstanbul | | | 3 | GÜREDİN, Ersin vd. Uygulamalı Maliyet Muhasebesi, Beta Yayınları, İstanbul | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 15/11/2016 | 1 | 50 | | End-of-term exam | 16 | 03/01/2017 | 1 | 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 | 15 | 60 | | Sınıf dışı çalışma | 1 | 15 | 15 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 1 | 8 | 8 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 1 | 2 | 2 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 2 | 7 | 14 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 1 | 2 | 2 | | Diğer 2 | 1 | 1 | 1 | | Total work load | | | 104 |
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