| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Cost Accounting | ISL250 | 4. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Lecture |
| Course Coordinator |
Assoc. Prof. Dr. İsmail DURAK |
| Instructor(s) |
Osman KARTAL |
| Assistants | |
| Goals | The aim of this course is to teach the students the reasons of how and how the costs of the products produced and sold in production enterprises should be calculated both in theoretical and practical terms. |
| Course Content | To be able to make financial analysis and commented on current situation |
| Learning Outcomes |
- Preparing financial statements used in business in accordance with the standards, Apply the techniques used in financial analysis, Interpret current status and development trend of business according to the results of the financial analysis, |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Fundamentals and Concepts-Businesses and Costs Cost Expenditures, Grouping, Types | |
| 2. Week | Costs and Calculations of Produced and Sold Products | |
| 3. Week | Material Costs-Direct-Indirect Separation-Material Coding | |
| 4. Week | Material Movements-Stock Valuation Methods | |
| 5. Week | Labor Costs - Determination of Direct-Indirect Labor Costs | |
| 6. Week | General Manufacturing Costs-Products and Expense Center Relation | |
| 7. Week | Distribution of Distribution Costs of General Manufacturing Costs | |
| 8. Week | Midterm | |
| 9. Week | Flexible General Manufacturing Cost Budget | |
| 10. Week | Stage Costing Method | |
| 11. Week | Stage Costing Method | |
| 12. Week | Order Costing Method | |
| 12. Week | Proforma and consolidated statement | |
| 13. Week | Cost Accounts and Registration System in Uniform Chart of Accounts | |
| 14. Week | General application |
| .. |
| .. |
| Can, Ahmet Vecdi (2009), Maliyet Muhasebesi, Sakarya Yayıncılık, Sakarya. |
| Program Requirements | Contribution Level | DK1 | Measurement Method |
|---|---|---|---|
| PY1 | 5 | 0 | - |
| PY2 | 5 | 0 | - |
| PY3 | 5 | 0 | - |
| PY4 | 5 | 0 | - |
| PY5 | 5 | 0 | - |
| PY6 | 5 | 0 | - |
| PY7 | 5 | 0 | - |
| PY8 | 5 | 0 | - |
| PY9 | 3 | 0 | - |
| PY10 | 1 | 0 | - |
| PY11 | 5 | 0 | - |
| PY12 | 5 | 0 | - |
| PY13 | 3 | 0 | - |
| 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 | 3 | 42 |
| Preparation, After Class Study | 14 | 2 | 28 |
| Research | 5 | 3 | 15 |
| Midterm 1 | 1 | 10 | 10 |
| Homework 1 | 5 | 3 | 15 |
| Homework 2 | 5 | 3 | 15 |
| Final | 1 | 1 | 1 |
| Classroom Activities | 3 | 0.5 | 1.5 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 5.0 | ||
