| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Cost and Management Accounting | ENM216 | 4. Semester | 3 + 0 | 3.0 | 4.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Lectures |
| Course Coordinator |
Assist. Prof. Dr. Pınar ÇÖMEZ |
| Instructor(s) |
Pınar ÇÖMEZ |
| Assistants | |
| Goals | The aim of this course is to learn the accounting records of the production enterprises, to calculate the cost of the unit product, to prepare and interpret the cost table of the sales cost, and to prepare the reports to assist the management. |
| Course Content | Calculating the first item and material cost, calculating the labor cost, calculating the general production costs, making the first distribution, making the second distribution, calculating the unit cost in the order cost method, calculating the unit cost in the stage cost method, calculating the unit cost in the standard cost method, 7 / A recording, 7 / B according to the option to make the recording |
| Learning Outcomes |
- Calculate cost elements - Expense distribution - Calculate unit cost - Making cost records - Preparing and interpreting cost of sales table |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Calculate the first item and material cost | |
| 2. Week | Calculate the cost of labor | |
| 3. Week | Calculate general production costs | |
| 4. Week | Calculate general production costs | |
| 5. Week | First distribution | |
| 6. Week | Make the second distribution | |
| 7. Week | Make the second distribution | |
| 8. Week | Calculate unit cost in order cost method | |
| 9. Week | Calculate unit cost in order cost method | |
| 10. Week | Calculate unit cost in phase cost method | |
| 11. Week | Calculate unit cost in standard cost method | |
| 12. Week | Calculate unit cost in standard cost method | |
| 13. Week | 7 / A to make the recording | |
| 14. Week | 7 / B to make the recording |
| Prof. Dr. Recep ŞENER, Maliyet Unsurları Muhasebesi, Gazi Kitabevi Erdoğan AVDER, Maliyet Muhasebesi Mustafa SAVCI, Maliyet Muhasebesi |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | Measurement Method |
|---|---|---|---|---|---|---|---|
| PY1 | 4 | 0 | 0 | 0 | 0 | 0 | - |
| PY2 | 4 | 4 | 4 | 4 | 4 | 4 | - |
| PY3 | 1 | 0 | 0 | 0 | 0 | 0 | - |
| PY4 | 3 | 0 | 0 | 0 | 0 | 0 | - |
| PY5 | 5 | 0 | 0 | 0 | 0 | 0 | - |
| PY6 | 4 | 0 | 0 | 0 | 0 | 0 | - |
| PY7 | 3 | 0 | 0 | 0 | 0 | 0 | - |
| PY8 | 1 | 0 | 0 | 0 | 0 | 0 | - |
| PY9 | 4 | 0 | 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) |
|---|---|---|---|
| Course Hours | 16 | 3 | 48 |
| Midterm 1 | 1 | 29.5 | 29.5 |
| Final | 1 | 50 | 50 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 4.0 | ||
