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| OREN3030 | Cost accounting | 2+0+0 | ECTS:3 | | Year / Semester | Spring 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 | Doç. Dr. İlker AKYÜZ | | 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 : | | | | LO - 1 : | understand and recognize cost, cost accounting, aims of cost accounting. | 1,8,10 | 1 | | LO - 2 : | recognize expense, spending, what the financial information systems are and use them in application. | 1,8,10 | 1 | | LO - 3 : | comment which cost entry expresses what by classifying costs. | 1,8,10 | 1 | | LO - 4 : | learn what production expenses are and can recognize these types of expenses among the others. | 1,8,10 | 1 | | LO - 5 : | recognize direct raw materials and supplies expenses and computing costs and they can compute cost with these informations in application. | 1,8,10 | 1 | | LO - 6 : | the students can compute a product cost by arranging cost table. | 1,8,10 | 1 | | LO - 7 : | learn what the methods of stock control and compute the cost of sold and stock goods by using most suitable stock control method for enterprise. | 1,8,10 | 1 | | LO - 8 : | recognize and understand direct labour expenses, activity axpenses and types, general production expenses. | 1,8,10 | 1 | | LO - 9 : | recognize what the cost systems are and use them in application. | 1,8,10 | 1 | | LO - 10 : | learn and recognize computing the price of sold goods. | 1,8,10 | 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 accountings 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 firms 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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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Definition of Cost Accounting, Aims, Place and Importance of Cost in Forest Industry Engineering | | | Week 2 | Cost - Expense - Expenditure Concepts, Principles of Cost Accounting | | | Week 3 | Classifying of Costs, Factors Affecting Cost Structure of Enterprise | | | Week 4 | Production Cost, Amount Balance, Direct Raw Material and Supply Expenses | | | Week 5 | Direct Labor Cost, Main Production Expenses | | | Week 6 | Activity Expenses | | | Week 7 | Cost Systems and Applications | | | Week 8 | Mid-term exam | | | Week 9 | Order Cost Method | | | Week 10 | Phase Cost Method | | | Week 11 | Costs and Operating Decisions | | | Week 12 | Operating Decisions, Alternative Selection Decisions | | | Week 13 | Using of Cost to Determine Product Sales Price | | | Week 14 | Pricing Methods Based on Cost | | | Week 15 | Decrease, Defective Production, Broken Product, Leavings and Side and Joint Products | | | Week 16 | End-of-term exam | | | |
| 1 | Cındık, H., Karabınar, S., Maliyet Muhasebesi Ders Notları, 2000, Trabzon. | | | 2 | Savcı, M., Maliyet Muhasebesine Giriş, Akademi Yayınevi, 3. Baskı, Trabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 09 | 06.04.2020 | 1,2 | 50 | | End-of-term exam | 17 | 26.05.2020 | 1,2 | 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 | 7 | 35 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 3 | 5 | 15 | | Arasınav | 0 | 1 | 0 | | 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 | 4 | 3 | 12 | | Dönem sonu sınavı | 0 | 1 | 0 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 104 |
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