Cost Accounting (ISL308) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Cost Accounting ISL308 3 0 0 3 6
Pre-requisite Course(s)
Course Language Turkish
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer, Problem Solving.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Ali Rıza Zafer SAYAR
Course Assistants
Course Objectives Şirketlerin önemli bir kısmı reel sektörde üretim faaliyeti ile meşgul olduğu. Üretimin verimli olup olması, satış fiyatlarının hangisi ile ilgili olduğunu düşünüyor, hangilerini koruduğunu / koruduğunu biliyorsunuz. Bunlardan da önemlisi vergi yasalarına göre olsun, diğer yasalara göre olsun, toplam üretim maliyetinin ne olduğu, ne kadar satışın ne kadar satışa ne olduğunu söyleyerek yaklaşıyor, ne kadarının mevcut stoklar üzerinde kaldığının hesaplanması ve devam etmekte olan mali tabloların düzenlenmesi gerekiyor. Burada ileride maliyet ve fiyatlama kararları, kar ve vergi planları için malların ve hizmetlerin standartlarında bulunanlarla birlikte standartlarının maliyetlerinin hesaplanmasında kullanılan yöntemlerin tanıtılması bu dersin temel konusudur. Bu ders daha sonra alınacak yönetim muhasebesi ve ileri muhasebe derslerinin de temel alt yapısını ayarla.
Course Learning Outcomes The students who succeeded in this course;
  • To apply full cost method at reports and information for outside of the business
  • To vary thr cost accounts structure according to production process
  • To handle cost acoounts in three dimensions
  • To issue Production Cost Table
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 Content of cost concept, cost / expense / loss / product / revenue / income / profit / loss concepts in accounting literature Objectives of Cost Accounting, General place in accounting classification
2 Content of Production Costs Cost / Expense separation and where they will take place in the financial statements Expense Flow Chart
3 Flow of costs through Expense Flow Chart, A small case study
4 Classification of Costs, (Full, Variable, Direct, Indirect Cost Separations) Decomposition of cost accounts in Uniform Account Plan Direct / Indirect First Materials and Materials Accounting of Direct / Indirect Material Costs on Expense Flow Chart, Accounting of inventory tracking
5 Classification of Labor Costs (Direct / Indirect Labor) Payroll arrangement related to labor, Example of accounting by payroll, Distribution of Indirect Labor to Expenditures
6 General Production Expenses Qualities, Types, Distribution keys that can be used in the distribution of these to the main, auxiliary, service expense locations, Distribution Switch Concept and switches that can be used. Analysis of an Expense Distribution Table in form and content
7 Distribution of General Production Expenses on Expense Distribution Table, The concept of second distribution, Distribution keys, Distribution methods
8 Midterm Exam
9 Continue to organize Expense Distribution Table Methods Used in Second Distribution Accounting of Second Distribution
10 Stage Cost Method Calculations of Single-Tier Enterprises Cost Calculation in Multi-threaded Enterprises Accounting of Calculations
11 Order Cost Method Introduction of Order Cost Card, Solving Different Examples of Order Cost Method
12 Problem solving according to a stage cost method with Expense Distribution Table and Other Information
13 Expense Distribution Table and Order cost method to make appropriate examples Study the relevant section of the book
14 Compound Cost / Compound Revenue Concept Cost Calculation Methods in Compound and By-Products Physical Distribution Method Distribution Method According to Net Sales Values Gross Profit Downloading Method from Net Sales Revenue Accounting of by-products and compound products Study related parts of the book
15 Costing Method by Activity Analysis of Traditional Costing Methods and Role of Costing Method on Activity Basis Fundamental Principles of Costing Method by Activity Cost Expenditure Detection and Cost Calculations Combining Operating Drivers on Cost Bearers Studying the related sections
16 Final Exam


Course Book 1. H.Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi 21 nci baskı
2. Mevlüt Karakaya, Maliyet Muhasebesi

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 1 10
Presentation 1 10
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 35
Final Exam/Final Jury 1 35
Toplam 5 100
Percentage of Semester Work 65
Percentage of Final Work 35
Total 100

Course Category

Core Courses
Major Area Courses X
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
1 2 3 4 5
1 Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge
2 To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes.
3 To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business. X
4 To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained X
5 Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management X
6 Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction.
7 Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development.
8 To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently. X
9 To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes.
10 To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English
11 To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12 Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving
13 .

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration 1 10 10
Homework Assignments 1 10 10
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 25 25
Prepration of Final Exams/Final Jury 1 35 35
Total Workload 156