| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Cost Accounting | MUH3165 | 3. Semester | 3 + 1 | 4.0 | 4.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to face. |
| Course Coordinator |
Assoc. Prof. Dr. Serkan YÜCEL |
| Instructor(s) |
Serkan YÜCEL |
| Assistants | |
| Goals | The aim of this course is to provide students with the knowledge of cost calculations in industrial enterprises, control of costs, planning and decision-making. |
| Course Content | The concept of cost, the objectives of cost accounting, the role of cost accounting in the business accounting system, the types of costs; material costs, labor costs, general production costs, cost calculation methods and cost system. |
| Learning Outcomes |
- Students can define the basic concepts of cost accounting. - Students can keep cost accounting records. - Students can develop cost analysis to support administrative decisions. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Cost Concept, The Purposes of Cost Accounting, The Factors Effecting Cost Accounting System | |
| 2. Week | The Relationship Between Cost Accounting and Financial Accounting, The Role of Cost Accounting in Business Accounting System, Cost Accounting Recording | |
| 3. Week | Concepts of Expense, Expenditure and Cost, Clasiffication of Expense | |
| 4. Week | Cost Accounting Recording System | |
| 5. Week | Analyzing of Cost of Sales Table and Income Statement, Related Case Studies | |
| 6. Week | Cost Types; Material Costs, Cost of Work, General Production Costs, Material Costs: Definition, Properties, Determination, Isolation and Control | |
| 7. Week | Material Appraisal Methods: Means, FİFO, LİFO, Examples | |
| 8. Week | MIDTERM EXAM | |
| 9. Week | Case Studies | |
| 10. Week | General Production Expenses: Definition, Characteristics, The Relationship with Products and Expense Center | |
| 11. Week | General Production Expenses: Determining, Recording and Control | |
| 12. Week | Case Studies | |
| 13. Week | Case Studies | |
| 14. Week | Case Studies |
| Necmettin Erdoğan, Metin Saban (2010), Maliyet ve Yönetim Muhasebesi, Genişletilmiş 5. Baskı, Beta Yayın. |
| Maliyet muhasebesi / Ali Kartal , Hamdi Erdin Gündüz, Adnan Sevim |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | Measurement Method |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Midterm 1 | 1 | 30 | 30 |
| Homework 1 | 1 | 15.5 | 15.5 |
| Final | 1 | 40 | 40 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 4.0 | ||
