İŞL321


Course Title Course Code Program Level
COST ACCOUNTING İŞL321 Business Administration B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
05
(Fall)
42 0 0 0 0 84 126 3 4

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites There is no prerequisite for the course.
Recommended Optional Programme Component
Course Objectives The aim of this course is to provide a basis for future business lives by learning the cost flows of businesses and formation of product costs.
Course Content Formation and distribution of the costs of the products.
Learning Outcomes (LO) The achievements of students who complete this course and are successful in the field of cost accounting are as follows; 1- Knowledge of how an enterprise's cost flow systems 2- Types and locations of product costs and expenses 3- Distribution of costs that cannot be directly distributed via allocation key 4- Including costs in products
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 Item / material costs: LIFO (Last-In-First-Out) stock valuation method, FIFO (First-In-First-Out) stock valuation method
5. Week Average cost inventory valuation methods
6. Week Labor costs
7. Week Overall production costs: First step in expense distribution
8. Week General production costs (Continued): Second and third stage in expense distribution
9. Week Order cost systems
10. Week Introduction of process costing system
11. Week Determination of costs in five stages in the process costing system
12. Week Process costing system: Weighted Average Cost Method
13. Week Process costing system: FIFO (First-In-First-Out) Method
14. Week Cost of defective products in the process costing system
Assessment
  Percentage(%)
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)

 

PQ1

PQ2

PQ3

PQ4

PQ5

PQ6

PQ7

PQ8

PQ9

PQ10

PQ11

PQ12

PQ13

PQ14

LO1

5

4

 

 

 

 

 

 

 

3

 

 

 

 

LO2

5

4

 

 

 

 

 

 

 

3

 

 

 

 

LO3

5

4

 

 

 

 

 

 

 

3

 

 

 

 

LO4

5

4

 

 

 

 

 

 

 

3