Course Title Course Code Program Level
Cost Accounting MYM104 Accounting and Tax Practices Associate Degree

Course Term
(Course Semester)
Teaching and Learning Methods
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
42 18 40 100 3 4

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Recommended Optional Programme Component
Course Objectives The aim of this course is to teach fundemantal conceptions of cost accounting, product costs and making entries of costs
Course Content
Learning Outcomes (LO) 1Compute the cost of sold and stock goods by using most suitable stock control method for enterprise. 2Understand functioning of Income Statement accounts and Cost Accounts, and prepare statements 3Learn and apply cost types, their features, bookkeeping and computing 4Understand and explain the cost accounting system 5Understand and use the fundamental concept
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week Introduction to cost accounting and the place of cost accounting in the accounting system
2. Week Basic concepts of cost accounting
3. Week Classification of costs
4. Week Stock valuation: Last in first out method and First in first out method
5. Week Stock valuation: Average cost method
6. Week Labor costs
7. Week General production costs: First stage
8. Week Midterm
9. Week Order cost system
10. Week Process Costing
11. Week Determining the costs in the process costing system
12. Week Weighted average method in the process costing system
13. Week FIFO in the process costing system
14. Week Final exam
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References H. Kamil Büyükmirza- Maliyet ve Yönetim Muhasebesi, Nalan Akdoğan-Maliyet Muhasebe Uygulamaları
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)
LO143343    3 
LO233343    2 
LO332443    2 
LO432443    2 
Contribution Level: 1 Very low 2 Low 3 Medium 4 High 5 Very high