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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ISL 2004 COST ACCOUNTING ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR SÜLEYMAN YÜKÇÜ

Offered to

Economics (Evening) Economics Business Administration Business Administration (Evening) Public Finance Public Finance (Evening)

Course Objective

Calculating the total and unit costs of the outputs by basing on the cost management systems in the companies.

Learning Outcomes of the Course Unit

1   To calculate the material costs 2   To calculate the labour costs 3   . To calculate the overhead costs 4   To determine the expenses, activity centers and allocation keys related with cost calculating system 5   To calculate the overhead expenses according to allocation methods 6   To calculate the total and unit costs according to cost calculation systems

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Purposes of cost accounting and cost behavior models 2 Cost elements, direct material costs and table of the cost of sellings, direct labour costs and overhead costs 3 Normal costing and its effects 4 Expense allocation methods primary distribution and direct distribution 5 Matrix method, progressive distribution method and planned distribution method 6 Costing approach in service production 7 Order cost approach 8 Mid-term exams 9 Mid-term exams 10 Phase cost system, table of physical movements, equivalent product amount and cost calculating approach when there is no semi-finished product in the beginning of the term 11 Phase cost system, FIFO and average cost methods 12 Costing of combined and subsidiary costs 13 Activity based costing 14 Quality costs

Recomended or Required Reading

Horngren, Datar, Rajan, Cost Accounting, A Managerila Emphasis, Prentice Hall, 2012 Süleyman Yükçü, Maliyet Muhasebesi

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparation for final exam 1 10 10 Preparations before/after weekly lectures 12 6 72 Preparation for midterm exam 1 5 5 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 125

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 LO.1 1 1 1 LO.2 1 1 1 LO.3 1 1 1 LO.4 1 1 1 LO.5 1 1 1 LO.6 1 1 1