Cost Accounting (ISL308) Ders Detayları

Course Name Corse Code Dönemi Lecture Hours Uygulama Saati Lab Hours Credit ECTS
Cost Accounting ISL308 6. Semester 3 0 0 3 6
Pre-requisite Course(s)
-
Course Language Türkçe
Course Type Compulsory Departmental Courses
Course Level Lisans
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer, Problem Solving.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Hasan Kaval
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

Sources

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 0
Percentage of Final Work 100
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 Understanding and explaining the concepts regarding to the main fields of Management (Management, Production, Marketing, Accounting- Finance) and gaining the ability to apply these skills in management. X
2 Gaining the ability to use technology required for buseiness administration X
3 An ability to analyze the information and reports of the markets and businesses and setting goals with respect to results of the analysis. X
4 An ability to trace and evaluate the global, local and/or regional developments related to businesses and making strategic decisions. X
5 An ability to set a innovative business or an ability to use the knowledge in the operations of management(taking risk, finding resources, making market research, and preparing business plans etc.) X
6 An ability to apply knowledge regarding functions of management. X
7 An ability to have oral and written communication skills particular to management and use these skills effectively in professional relations X
8 Compliance with rules of Socials and business ethics and to the principles of social responsibility X
9 An ability to use life-long learning approach in order to adapt constantly changing environmental factors (technological, political ,economical, and socio cultural etc.) X
10 An ability to conduct research on management and reporting the outcomes with the related parties. X
11 Taking responsibility within the teamwork, thinking critically and taking initiative in problem solving. X
12 Using professional English in written and verbal communication. ("European Language Portfolio Global Scale", Level B1)
13 Having knowledge about law required by management.

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 1 10 10
Project
Report
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