ECTSCost Accounting
Cost Accounting (MAN308) Ders Detayları
| Course Name | Corse Code | Dönemi | Lecture Hours | Uygulama Saati | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Cost Accounting | MAN308 | Elective Courses | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| - |
| Course Language | İngilizce |
|---|---|
| Course Type | General Elective Courses (Group C) |
| Course Level | Lisans |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer. |
| Course Coordinator | |
| Course Lecturer(s) |
|
| 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;
|
| 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 | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | |
| Supportive Courses | X |
| 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 | An ability to apply knowledge of mathematics, science, and engineering | |||||
| 2 | An ability to design and conduct experiments, as well as to analyze and interpret data | |||||
| 3 | An ability to design a system, component, or process to meet desired needs | |||||
| 4 | An ability to function on multi-disciplinary teams | |||||
| 5 | An ability to identify, formulate and solve engineering problems | |||||
| 6 | An ability to use the techniques, skills, and modern engineering tools necessary for engineering practice | |||||
| 7 | An understanding of professional and ethical responsibility | |||||
| 8 | An ability to communicate effectively | |||||
| 9 | An understanding the impact of engineering solutions in a global and societal context and recognition of the responsibilities for social problems | |||||
| 10 | A knowledge of contemporary engineering issues | |||||
| 11 | Skills in project management and recognition of international standards and methodologies | |||||
| 12 | Recognition of the need for, and an ability to engage in life-long learning | |||||
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 | ||