| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Cost Accounting | MUH3165 | 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 |
Assist. Prof. Dr. İlkay ERTURAN |
| Instructor(s) |
Gamze ULUDAĞ |
| Assistants | |
| Goals | This course is intended to do with the student's cost transactions and accounting records. |
| Course Content | calculate the cost of materials and supplies, calculate the cost of labor, calculate the overall production costs, to make the first distribution, to make the second distribution, unit cost in order to calculate the cost method, phase cost method to calculate the unit cost, calculate the standard cost method, unit cost, to record in 7 / aand 7/b |
| Learning Outcomes |
- To calculate the cost elements - To distribute expenses - Unit cost estimate - Cost to make records |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Calculate the cost of first materials and supplies | |
| 2. Week | Calculate the cost of labor | |
| 3. Week | Calculate the overall production costs | |
| 4. Week | Calculate the overall production costs | |
| 5. Week | To make the first distribution | |
| 6. Week | To make the second distribution | |
| 7. Week | To make the second distribution | |
| 8. Week | Midterm Exam | |
| 9. Week | To calculate the unit cost at shipping cost method | |
| 10. Week | To calculate the unit cost process costing method | |
| 11. Week | To calculate the unit cost standard cost method | |
| 12. Week | To calculate the unit cost standard cost method | |
| 13. Week | To record in accordance with 7 / A option | |
| 14. Week | To record in accordance with 7 / B option |
| CAN A.V., 2006, Maliyet Muhasebesi, Sakarya |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | Measurement Method |
|---|---|---|---|---|---|---|
| PY1 | 5 | 0 | 0 | 0 | 0 | - |
| PY2 | 5 | 0 | 0 | 0 | 0 | - |
| PY3 | 3 | 0 | 0 | 0 | 0 | - |
| PY4 | 4 | 0 | 0 | 0 | 0 | - |
| PY8 | 4 | 0 | 0 | 0 | 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) |
|---|---|---|---|
| Midterm 1 | 1 | 20 | 20 |
| Final | 1 | 20 | 20 |
| Practice End-Of-Term | 14 | 3 | 42 |
| Total Workload | 82 | ||
| ECTS Credit of the Course | 3.0 | ||
