Rapor Tarihi: 09.01.2026 19:20
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Cost Accounting | MUH3165 | Turkish | Compulsory | 3. Semester | 2 + 1 | 3.0 | 3.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Dr. Öğr. Üyesi İlkay ERTURAN |
| Instructor(s) | Öğr. Gör. Şenol BARDİ (Güz) |
| 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 |
| # | Öğrenme Kazanımı |
| 1 | To calculate the cost elements |
| 2 | To distribute expenses |
| 3 | Unit cost estimate |
| 4 | 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 |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To have the knowledge and skills which have undergird some qualifications which have gained in general or vocational secondary education lessons and some tools and supplies of application and to demonstrate that having understood the basic concepts of the accounting profession | ✔ | |||||
| 2 | Be able to effectively identificate, collect and save that the data needed to solve accounting problems which known in business organization and demonstrate the ability to prepare financial and legal reports by using intellectual or manually skills and theoretical knowledge to practical applications | ✔ | |||||
| 3 | In practical studies related to Accounting, be able to open to communication and teamwork with colleagues, superiors and service groups | ✔ | |||||
| 4 | Perform as an independent learning in related fields with Accounting and show what they have learned | ✔ | |||||
| 8 | Use of office, computerized accounting, internet technologies softwares in accounting environment. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 |
|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 |
| PY2 | 5 | 5 | 5 | 5 |
| PY3 | 3 | 3 | 3 | 3 |
| PY4 | 4 | 4 | 4 | 4 |
| PY8 | 4 | 4 | 4 | 4 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| Güz Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Öğr. Gör. Şenol BARDİ | Vize | 40.00 | |
| Öğr. Gör. Şenol BARDİ | Final | 60.00 | |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm 1 | 1 | 20 | 20 |
| Final | 1 | 20 | 20 | |
| Practice End-Of-Term | 14 | 3 | 42 | |
| Total Workload | 82 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 3.0 | ||
