Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
2İŞL526Cost Accounting3+0+03822.07.2022
Course Details
Language of Instruction Turkish
Level of Course Unit Master's Degree
Department / Program Business (With Thesis)
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course The aim of this course is to explain the types of costs, cost elements, cost centers and cost distribution methods in production and service businesses, to calculate the cost of products produced and the cost of products sold.
Course Content Concepts related to cost accounting, classification of expenses, determination of direct raw material and material costs, determination of direct labor costs, distribution of general manufacturing costs, Order Cost, Calculation of the cost of products produced in Phase Cost Systems.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. MEHMET KAYGUSUZOĞLU
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources YUKCU, S. (2008) COST ACCOUNTING IN TERMS OF MANAGEMENT, İZMİR
CİVELEK, M. (2010), COST ACCOUNTING, DETAY YAYINCILIK, ANKARA
HAFTACI, V. (2006), COST ACCOUNTING, BETA YAYINEVİ, TRABZON

Course Category
Mathematics and Basic Sciences %20
Social Sciences %10
Field %70

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 13 3 39
Hours for off-the-c.r.stud 13 5 65
Assignments 5 5 25
Mid-terms 1 20 20
Final examination 1 30 30
Total Work Load   Number of ECTS Credits 6 179

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Can explain Cost Accounting Systems.
2 Explain the elements of production cost.
3 Can make cost distributions and calculate product costs.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 DEFINITION OF COST ACCOUNTING, OBJECTIVES, SCOPE AND COST ACCOUNTING-GENERAL ACCOUNTING RELATIONSHIP
2 CONCEPTS OF EXPENDITURE, COST AND EXPENSE, WHAT DOES COSTS MEAN? COST TYPES
3 COST CALCULATIONS IN UNIFORM ACCOUNTING SYSTEM 7-A AND 7-B OPTION
4 TYPES OF LABOR AND DIRECT LABOR COSTS, SPECIAL TOPICS RELATED WITH LABOR
5 DIRECT, INDIRECT MATERIAL CONCEPTS ACCOUNTING OF DIRECT FIRST MATERIAL AND MATERIAL EXPENSES, ECONOMIC ORDER
6 OVERALL PRODUCTION EXPENDITURES AND GENERAL PRODUCTION EXPENDITURES 1. DISTRIBUTION
7 SECOND DISTRIBUTION OF GENERAL PRODUCTION EXPENDITURES AND METHODS USED IN THIS DISTRIBUTION
8 MIDTERM EXAM
9 3. DISTRIBUTION OF OVERALL PRODUCTION EXPENDITURE
10 PROCESS COST SYSTEM, SINGLE EXCELLENT PRODUCTION COST ACCOUNT
11 MANUFACTURING COSTS IN VERY EXCELLENT PRODUCTION, EQUIVALENT MATERIAL QUANTITY
12 AVERAGE METHOD AND APPLICATION OF FIRST INPUT METHOD IN PROCESS COST SYSTEM
13 CALCULATION OF PRODUCT COSTS IN THE ORDER COST SYSTEM
14 STANDARD COST SYSTEM

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
C1 4 4 4 5
C2 4 4 4 5
C3 4 4 5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant