Rapor Tarihi: 19.03.2026 04:20
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Cost Accounting | MUH2423 | Turkish | Compulsory | 3. Semester | 2 + 1 | 3.0 | 3.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Öğr. Gör. Muzaffer ÇABUKOĞLU |
| Instructor(s) | Öğr. Gör. NURBANU OCAK (Güz) |
| Goals | The calculation includes the cost accounting records and were followed for monitoring according to reveal the types of costs to determine the cost of the products produced by the process which produced industrial activity and the type of products. |
| Course Content | This course includes practical examples of the cost of the basic concepts and features of accounting. |
| # | Öğrenme Kazanımı |
| 1 | Knows the basic concepts of cost accounting |
| 2 | Understands the classification of costs |
| 3 | Understands the cost elements |
| 4 | Apply cost locations and cost distribution methods |
| 5 | Applies cost calculation systems |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Definition And Other Cost Accounting Accounting Department of Relations | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 2. Week | Objectives of Cost Accounting | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 3. Week | Cost Statement and Statement of Income Relations of Sales | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 4. Week | In Uniform Chart of Accounts 7 / A and 7 / B Cost Accounts And Functioning | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 5. Week | Classification of Costs | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 6. Week | Production costs (material, labor and overhead expenses) | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 7. Week | Costs in Manufacturing Enterprises | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 8. Week | Cost Distribution Methods | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 9. Week | Cost Distribution Methods | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 10. Week | Order and Process Costing | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 11. Week | Real and Estimated Costs | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 12. Week | Standard and Variable Costs | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 13. Week | Fire And Costing | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 14. Week | Activity Based Costing | Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having knowledge and skills in a field based on the qualifications gained in general or vocational secondary education and supported by courses on secondary education level and application tools and equipment, and to show that students understand the basic concepts in the accounting profession. | ✔ | |||||
| 2 | The definition of accounting in businesses is well done, to be able to define, collect and record the data required for the solution of accounting problems effectively; Demonstrate the skill of preparing financial and legal reports by using theoretical knowledge, hand or intellectual skills required in practical applications. | ✔ | |||||
| 3 | To be open to communication with friends, superiors and the people and groups that they serve in practical works related to accounting and to be able to work in a team. | ✔ | |||||
| 4 | To perform learning independently in accounting related fields and to demonstrate that you can apply what you have learned | ✔ | |||||
| 8 | To be able to use internet technologies, office, computerized accounting software together with the knowledge of computer usage in the accounting environment and to improve itself continuously. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 |
| PY2 | 5 | 5 | 5 | 5 | 5 |
| PY3 | 3 | 3 | 3 | 3 | 3 |
| PY4 | 4 | 4 | 4 | 4 | 4 |
| PY8 | 4 | 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. NURBANU OCAK | Vize | 40.00 | |
| Öğr. Gör. NURBANU OCAK | Final | 60.00 | |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 2 | 28 |
|
Ders Dışı |
Preparation, After Class Study | 10 | 1 | 10 |
|
Sınavlar |
Midterm | 1 | 9.5 | 9.5 |
| Homework | 5 | 2 | 10 | |
| Quiz | 1 | 1 | 1 | |
| Final | 1 | 12 | 12 | |
| Practice | 6 | 1 | 6 | |
| Total Workload | 76.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 3.0 | ||
