Education Information System

Course Information

Course Information

Course Title	Code	Language	Type	Semester	L+U Hour	Credits	ECTS
Cost Accounting	MUH3165	Turkish	Compulsory	3. Semester	3 + 1	4.0	4.0

Prerequisite Courses
Course Level	Associate
Mode of delivery	Face to face.
Course Coordinator	Doç. Dr. Serkan YÜCEL
Instructor(s)	Doç. Dr. Serkan YÜCEL (Güz)
Goals	The aim of this course is to provide students with the knowledge of cost calculations in industrial enterprises, control of costs, planning and decision-making.
Course Content	The concept of cost, the objectives of cost accounting, the role of cost accounting in the business accounting system, the types of costs; material costs, labor costs, general production costs, cost calculation methods and cost system.

Learning Outcomes

#	Öğrenme Kazanımı
1	Students can define the basic concepts of cost accounting.
2	Students can keep cost accounting records.
3	Students can develop cost analysis to support administrative decisions.

Lesson Plan (Weekly Topics)

Week	Topics/Applications	Method
1. Week	Cost Concept, The Purposes of Cost Accounting, The Factors Effecting Cost Accounting System
2. Week	The Relationship Between Cost Accounting and Financial Accounting, The Role of Cost Accounting in Business Accounting System, Cost Accounting Recording
3. Week	Concepts of Expense, Expenditure and Cost, Clasiffication of Expense
4. Week	Cost Accounting Recording System
5. Week	Analyzing of Cost of Sales Table and Income Statement, Related Case Studies
6. Week	Cost Types; Material Costs, Cost of Work, General Production Costs, Material Costs: Definition, Properties, Determination, Isolation and Control
7. Week	Material Appraisal Methods: Means, FİFO, LİFO, Examples
8. Week	MIDTERM EXAM
9. Week	Case Studies
10. Week	General Production Expenses: Definition, Characteristics, The Relationship with Products and Expense Center
11. Week	General Production Expenses: Determining, Recording and Control
12. Week	Case Studies
13. Week	Case Studies
14. Week	Case Studies

*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.

Relations with Education Attainment Program Course Competencies

Program Requirements	DK1	DK2	DK3

Recommended Sources

Ders Kitabı veya Notu	Ders Kitabı veya Ders Notu bulunmamaktadır.
Diğer Kaynaklar	Necmettin Erdoğan, Metin Saban (2010), Maliyet ve Yönetim Muhasebesi, Genişletilmiş 5. Baskı, Beta Yayın. Maliyet muhasebesi / Ali Kartal , Hamdi Erdin Gündüz, Adnan Sevim

Evaluation Method

Responsible Personnel	Grup	Evaluation Method	Percentage
Güz Dönemi
Doç. Dr. Serkan YÜCEL		Vize	40.00
Doç. Dr. Serkan YÜCEL		Final	60.00
Toplam			100.00

ECTS credits and course workload

ECTS credits and course workload		Quantity	Duration (Hour)	Total Workload (Hour)
Sınavlar	Midterm 1	1	30	30
	Homework 1	1	15.5	15.5
	Final	1	40	40
	Classroom Activities	14	3	42
Total Workload				127.5
*AKTS = (Total Workload) / 25,5		ECTS Credit of the Course		25.5 4.0