Cost Accounting (MAN308) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Cost Accounting	MAN308	6. Semester	3	0	0	3	6

Pre-requisite Course(s)
N/A

Course Language	English
Course Type	Compulsory Departmental Courses
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)	Prof. Dr. Kamil Büyükmirza
Course Assistants
Course Objectives	The aim of the course is to equip students with knowledge and skills to: Identify and calculate different types of cost; understand how to use “7-Cost Accounts” section of the Turkish Uniform Chart of Accounts; determine materials, labor and overhead costs; make cost allocations among cost centers; and distinguish between job costing and process costing systems in unit cost determination.
Course Learning Outcomes	The students who succeeded in this course; Learns the expense and cost classifications and the use of the 7- Cost Accounts section in the Turkish Uniform Chart of Accounts. It determines the material, labor and general production expenses and makes the distribution of expenses among the expense centers. Applies order and phase cost methods in determining unit production costs according to actual and standard cost principles.
Course Content	Fundamentals of cost accounting within an industrial organization, the cost accounting functions relative to materials, labor, and factory overhead, job order and process cost systems, cost allocation, standard costing systems, activity-based costing systems.

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Introduction and Main Framework
2	Concept and Types of Cost, Different Costs for Different Purposes
3	Cost vs. Loss and Their Flow Into Financial Statements
4	Classification of Costs by Types and by Business Functions
5	Daily Cost Entries by Turkish Uniform Chart of Accounts (UCA) in Option 7/A
6	End-of-Period Cost Entries by Turkish UCA in Option 7/A
7	Subsidiary Accounts, Simultaneous Recording, Service Firms, and Option 7/B
8	MIDTERM EXAM
9	Cost Accumulation – Material Cost
10	Cost Accumulation – Labor Cost
11	Cost Accumulation – Depreciation and Other Costs
12	Cost Accumulation – Depreciation and Other Costs
13	Cost Centers and Initial Allocation of Costs
14	Reallocation of Service Center Costs
15	Cost Application – Job and Process Costing Systems
16	Final Exam

Sources

Course Book	1. Srikant M. Datar, Madhav V. Rajan, Horngren's Cost Accounting: A Managerial Emphasis, Pearson Global Edition, 16/E, 2017.
	2. Williamn N. Lanen, Shannon W. Anderson, Michael W. Maher: Fundamentals of Cost Accounting, 5th Edition, Mcgraw-Hill Education International Edition, New York, N.Y., 2017.
	3. H. Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, 22. Baskı, Gazi Kitabevi, Ankara, 2017.

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	1	10
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	1	20
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	35
Final Exam/Final Jury	1	35
Toplam	4	100

Percentage of Semester Work	65
Percentage of Final Work	35
Total	100

Course Category

Core Courses	X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

#	Program Qualifications / Competencies	Level of Contribution
#	Program Qualifications / Competencies	1	2	3	4	5
1	Gains the ability to use knowledge by acquiring conceptual and practical understanding of all core functions of business.
2	Identifies problems related to the field of business and effectively uses scientific approaches in problem-solving and decision-making processes.
3	Demonstrates and analyzes the environmental, social, global impacts and legal consequences of practices related to core business functions.			X
4	Analyzes information and reports relevant to businesses at national, regional, and global levels, and sets strategic goals based on the results obtained.			X
5	Gains the ability to use, report, and interpret Business Information Systems and their sub-modules required for business management.					X
6	Plans the necessary activities such as taking risks, securing resources, conducting market analysis, and preparing business plans for starting a new venture and ensuring its sustainability with innovative and creative thinking, and applies the acquired knowledge accordingly.
7	Supports oneself and the organization in terms of innovation and continuous improvement, while being aware that the process of research and learning is lifelong and following scientific and technological developments related to business.
8	Acquires the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.			X
9	Conducts scientific research in the field of business and reports the research findings to be used in managerial decision-making processes.
10	Uses effective verbal, written, and visual communication methods to convey information related to the field of business in the language of instruction and professional English.
11	Develops awareness of professional ethics, environmental sensitivity, sustainability, social responsibility, and cultural, societal, and universal values.
12	Takes initiative in working effectively with different disciplines or multicultural teams, assuming responsibility, conducting risk analysis, adapting to change, and applying critical thinking and problem-solving skills
13	.

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)	16	3	48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class	14	2	28
Presentation/Seminar Prepration
Project
Report
Homework Assignments	1	15	15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	30	30
Prepration of Final Exams/Final Jury	1	30	30
Total Workload			151