| Teaching Staff
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| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
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| Recommended Optional Programme Component |
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| Course Objectives |
The aim of this course is to teach fundemantal conceptions of cost accounting, product costs and making entries of costs |
| Course Content |
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| 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
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| 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 |
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| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
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| Homeworks/Term papers (%) |
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| Practice (%) |
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| Labs (%) |
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| Projects/Field Work (%) |
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| Seminars/Workshops (%) |
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| Final (%) |
60 |
| Other (%) |
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| Total(%) |
100 |
|
| Course Book (s) and/or References |
H. Kamil Büyükmirza- Maliyet ve Yönetim Muhasebesi, Nalan Akdoğan-Maliyet Muhasebe Uygulamaları |
| Work Placement(s) |
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| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| | PQ1 | PQ2 | PQ3 | PQ4 | PQ5 | PQ6 | PQ7 | PQ8 | PQ9 | PQ10 | PQ11 | | LO1 | 4 | 3 | 3 | 4 | 3 | | | | | 3 | | | LO2 | 3 | 3 | 3 | 4 | 3 | | | | | 2 | | | LO3 | 3 | 2 | 4 | 4 | 3 | | | | | 2 | | | LO4 | 3 | 2 | 4 | 4 | 3 | | | | | 2 | | | Contribution Level: 1 Very low 2 Low 3 Medium 4 High 5 Very high |
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