| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Cost Accounting | ISL250 | Turkish | Compulsory | 4. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Lecture |
| Course Coordinator | Doç. Dr. İsmail DURAK |
| Instructor(s) | |
| 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 |
| # | Öğrenme Kazanımı |
| 1 | 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/Applications | Method |
|---|---|---|
| 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 |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Obtains information about the basic concepts and theories available in the business. | ✔ | |||||
| 2 | The system can recognize and interact with its surroundings in the entity is within the scope of the approach. | ✔ | |||||
| 3 | Your area has the ability to transfer information about the employees and colleagues. | ✔ | |||||
| 4 | Interpret the data obtained through the use of information in the field of business, to analyze, has the ability to define problems. | ✔ | |||||
| 5 | Makes matters relating to the field of research and study. | ✔ | |||||
| 6 | Participate and take responsibility for the project meets the objectives of the projects. | ✔ | |||||
| 7 | Critically evaluates the acquired knowledge and skills. | ✔ | |||||
| 8 | Understands the need for continuity of learning | ✔ | |||||
| 9 | Required by the field of information and communication technologies. | ✔ | |||||
| 10 | Information in a foreign language tracks and communicates with colleagues. | ✔ | |||||
| 11 | Understands the importance of ethics in business and society. | ✔ | |||||
| 12 | Understands the importance of innovation and entrepreneurship. | ✔ | |||||
| 13 | Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious. | ✔ | |||||
| Program Requirements | DK1 |
|---|---|
| PY1 | 5 |
| PY2 | 5 |
| PY3 | 5 |
| PY4 | 5 |
| PY5 | 5 |
| PY6 | 5 |
| PY7 | 5 |
| PY8 | 5 |
| PY9 | 3 |
| PY10 | 1 |
| PY11 | 5 |
| PY12 | 5 |
| PY13 | 3 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 3 | 42 |
|
Ders Dışı |
Preparation, After Class Study | 14 | 2 | 28 |
| Research | 5 | 3 | 15 | |
|
Sınavlar |
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 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
