Course Information

Course Information
Course Title Code Semester L+U Hour Credits ECTS
Cost Accounting MUH2423 3. Semester 2 + 1 3.0 3.0
Prerequisite Courses 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
Lesson Plan (Weekly Topics)
Week Topics/Applications Method
1. Week Definition And Other Cost Accounting Accounting Department of Relations Course Hours Preparation, After Class Study Visual Presentation Research Verbal Expression Other Activities
2. Week Objectives of Cost Accounting Visual Presentation Research Verbal Expression Course Hours Other Activities Preparation, After Class Study
3. Week Cost Statement and Statement of Income Relations of Sales Other Activities Preparation, After Class Study Research Visual Presentation Course Hours Verbal Expression
4. Week In Uniform Chart of Accounts 7 / A and 7 / B Cost Accounts And Functioning Visual Presentation Preparation, After Class Study Other Activities Research Course Hours Verbal Expression
5. Week Classification of Costs Verbal Expression Preparation, After Class Study Course Hours Other Activities Research Visual Presentation
6. Week Production costs (material, labor and overhead expenses) Course Hours Research Other Activities Preparation, After Class Study Verbal Expression Visual Presentation
7. Week Costs in Manufacturing Enterprises Visual Presentation Course Hours Other Activities Research Preparation, After Class Study Verbal Expression
8. Week Cost Distribution Methods Verbal Expression Other Activities Visual Presentation Research Preparation, After Class Study Course Hours
9. Week Cost Distribution Methods Course Hours Research Other Activities Visual Presentation Verbal Expression Preparation, After Class Study
10. Week Order and Process Costing Verbal Expression Visual Presentation Research Other Activities Preparation, After Class Study Course Hours
11. Week Real and Estimated Costs Course Hours Research Other Activities Visual Presentation Verbal Expression Preparation, After Class Study
12. Week Standard and Variable Costs Course Hours Preparation, After Class Study Research Other Activities Verbal Expression Visual Presentation
13. Week Fire And Costing Other Activities Verbal Expression Visual Presentation Course Hours Preparation, After Class Study Research
14. Week Activity Based Costing Course Hours Preparation, After Class Study Research Other Activities Verbal Expression Visual Presentation
Recommended Sources
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Relations with Education Attainment Program Course Competencies
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
ECTS credits and course workload
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 3.0