Education Information System

Course Title	Code	Semester	L+U Hour	Credits	ECTS
Cost Accounting	MUH2423	3. Semester	2 + 1	3.0	3.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Associate
Course Type
Mode of delivery	Face to face
Course Coordinator	Lect. Muzaffer ÇABUKOĞLU
Instructor(s)	Muzaffer ÇABUKOĞLU
Assistants
Goals	The calculation includes the cost accounting records and were followed for monitoring according to reveal the types of costs to determine the cost of the products produced by the process which produced industrial activity and the type of products.
Course Content	This course includes practical examples of the cost of the basic concepts and features of accounting.
Learning Outcomes	- Knows the basic concepts of cost accounting - Understands the classification of costs - Understands the cost elements - Apply cost locations and cost distribution methods - Applies cost calculation systems

Week	Topics	Learning Methods
1. Week	Definition And Other Cost Accounting Accounting Department of Relations	Preparation, After Class Study Other Activities Research Verbal Expression Course Hours Visual Presentation
2. Week	Objectives of Cost Accounting	Course Hours Preparation, After Class Study Research Verbal Expression Other Activities Visual Presentation
3. Week	Cost Statement and Statement of Income Relations of Sales	Other Activities Verbal Expression Course Hours Preparation, After Class Study Research Visual Presentation
4. Week	In Uniform Chart of Accounts 7 / A and 7 / B Cost Accounts And Functioning	Verbal Expression Visual Presentation Course Hours Preparation, After Class Study Other Activities Research
5. Week	Classification of Costs	Preparation, After Class Study Course Hours Research Verbal Expression Visual Presentation Other Activities
6. Week	Production costs (material, labor and overhead expenses)	Verbal Expression Course Hours Preparation, After Class Study Research Visual Presentation Other Activities
7. Week	Costs in Manufacturing Enterprises	Course Hours Preparation, After Class Study Other Activities Visual Presentation Verbal Expression Research
8. Week	Cost Distribution Methods	Preparation, After Class Study Research Other Activities Verbal Expression Visual Presentation Course Hours
9. Week	Cost Distribution Methods	Visual Presentation Course Hours Research Other Activities Verbal Expression Preparation, After Class Study
10. Week	Order and Process Costing	Research Verbal Expression Course Hours Visual Presentation Other Activities Preparation, After Class Study
11. Week	Real and Estimated Costs	Course Hours Other Activities Research Visual Presentation Preparation, After Class Study Verbal Expression
12. Week	Standard and Variable Costs	Preparation, After Class Study Course Hours Other Activities Verbal Expression Visual Presentation Research
13. Week	Fire And Costing	Verbal Expression Other Activities Visual Presentation Course Hours Research Preparation, After Class Study
14. Week	Activity Based Costing	Course Hours Preparation, After Class Study Research Other Activities Verbal Expression Visual Presentation

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Program Requirements	Contribution Level	DK1	DK2	DK3	DK4	DK5	Measurement Method
PY1	5	5	5	5	5	5	-
PY2	5	5	5	5	5	5	-
PY3	3	3	3	3	3	3	-
PY4	4	4	4	4	4	4	-
PY8	4	4	4	4	4	4	-

*DK = Course's Contrubution.

	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)
Course Hours	14	2	28
Preparation, After Class Study	10	1	10
Midterm 1	1	9.5	9.5
Homework 1	5	2	10
Quiz 1	1	1	1
Final	1	12	12
Practice	6	1	6
Total Workload			76.5
ECTS Credit of the Course			25.5 3.0