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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 7053 ADVANCED COST ACCOUNTING COMPULSORY 3 0 0 6

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR SÜLEYMAN YÜKÇÜ

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Building up cost-price and cost-volume and cost related elements framework.

Learning Outcomes of the Course Unit

1   Preparing chart of accounts for cost accounts. 2   Preparing cost accounting reports 3   Preparing cost allocation table 4   Determining allocation keys 5   Determining cost systems in manufacturing companies

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction 2 Main principles 3 Main concepts of cost accountings and categorization of costs. 4 Direct Material Costs 5 Direct Labour Costs 6 Overhead and Normal Costing 7 Allocation of Overhead 8 Cost of Service Production and Contract Manufacturing 9 Job Order Costing 10 Process Costing 11 Joint Products and By Products 12 Standard Costing 13 Uniform Accounting System Application 14 Conclusion and Course Evaluation

Recomended or Required Reading

Süleyman YÜKÇÜ, Maliyet Muhasebesi, 2011 Charles HORNGREN, Cost Accounting, 12.ed. 2012

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FCG FINAL COURSE GRADE 3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 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

Exams, homeworks and presentations

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

suleyman.yukcu@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 2 28 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Preparing assignments 2 15 30 Preparing presentations 2 15 30 Midterm 1 2 2 Final 1 2 2 TOTAL WORKLOAD (hours) 154

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 PO.10 PO.11 PO.12 PO.13 LO.1 1 1 LO.2 1 1 LO.3 1 1 LO.4 1 1 LO.5 1 1