Cost Accounting (MAN308) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Cost Accounting MAN308 3 0 0 3 6
Pre-requisite Course(s)
Course Language English
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.
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
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


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
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
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
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