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| ISL5330 | Advanced Cost Accounting - I | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall 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 teach basic concepts and principle of cost accounting. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | define general concepts about cost accounting. | 2,7,8,9 | 1, | | PO - 2 : | summarize association of cost accounting with other disciplines. | 2,7,8,9 | 1, | | PO - 3 : | use cost accounting accounts and cost accounting link accounts on uniform chart of account. | 2,7,8,9 | 1, | | PO - 4 : | analyze methods of cost account to suitability of corporations. | 2,7,8,9 | 1, | | PO - 5 : | rearrange direct first material costing, direct labour cost, general production costing to modern costing methods. | 2,7,8,9 | 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), PO : Learning Outcome | | |
| Objective, comprehension, technic, general concepts about cost accounting, association of cost accounting with other disciplines, checking cost accounting account on uniform chart of account, and analyzing cost accounting link accounts, classical costing, direct firs material costing, direct labour cost, general production costing, and detailed accounting to these costing according to traditional methods, combined production and detailed practice. Methods of cost account and order cost methods. |
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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 | General Concepts in Cost Accounting | | | Week 3 | Relationship of Cost Accounting with other discipline | | | Week 4 | Cost Accounting in Uniform chart of accounts
| | | Week 5 | Analzing link accounts in Cost Accounting | | | Week 6 | Traditional Costing
Direct Material, Direct Labor, and Factory Overhead | | | Week 7 | Detailed Applications with Direct Material, Direct Labor, and Factory Overhead | | | Week 8 | Detailed Applications with Direct Material, Direct Labor, and Factory Overhead | | | Week 9 | Mid-term exam | | | Week 10 | Detailed Applications with Direct Material, Direct Labor, and Factory Overhead | | | Week 11 | Joint Production | | | Week 12 | Detailed Application in Joint Production | | | Week 13 | Costing methods | | | Week 14 | Job Order Costing System | | | Week 15 | General Assesment for Costing Methods
| | | Week 16 | End-of-term exam | | | |
| 1 | Büyükmirza, K.,1999 ? Maliyet ve Yönetim Muhasebesi?, Barış Yayınları | | | |
| 1 | Horngren T. C.; Foster G.; Datar, M. S.; 1998?Defining The World of Cost Accounting?, Stanford University | | | 2 | Garrison, H. R.;1998 ? Managerial Accounting?, Irwın | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2021 | 1,5 | 30 | | Homework/Assignment/Term-paper | 12 | 11/2021 | 1 | 20 | | End-of-term exam | 16 | 01/2022 | 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 | 8 | 14 | 112 | | Arasınav için hazırlık | 12 | 2 | 24 | | Arasınav | 2 | 1 | 2 | | Ödev | 3 | 2 | 6 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 12 | 3 | 36 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 225 |
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