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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 5006 ADVANCED COST ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR SÜLEYMAN YÜKÇÜ

Offered to

Accounting

Course Objective

Forming a structure of mind pertains to the issues as cost-price, cost decisions, providing skills with mental frame about elements of costs, expense allocation methods and cost calculation systems.

Learning Outcomes of the Course Unit

1   Preparing chart of accounts associated with cost accounts. 2   Creating cost reports 3   Making up expense allocation statements 4   Establishing allocation keys by sector 5   Constituting quantity equilibrium resting upon different cost calculation systems in manufacturing businesses

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction and Course Description 2 Principals in general 3 Basic Concepts of Cost Accounting and Classification of Costs 4 Raw materials costs 5 Labor costs 6 Overhead and normal costing 7 Allocation of Costs 8 Cost of Production of Services, Contract Manufacturing and Job Order Costing 9 Process Costing 10 Process Costing 11 Joint Products and By Products 12 Concept of shrinkage and its costing 13 Application of Uniform Cost Accounting 14 Conclusion and Evaluation

Recomended or Required Reading

Charles Horngren, Cost Accounting

Planned Learning Activities and Teaching Methods

Tehniques are included in Evaluation Methods and Workload calculation parts in detail.

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

Students are evaluated according to midterm and final examinations

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 14 3 42 Preparation for final exam 1 8 8 Preparations before/after weekly lectures 1 12 12 Preparing assignments 1 18 18 Preparing presentations 1 27 27 Preparation for midterm exam 14 1 14 Final 1 2 2 Midterm 1 2 2 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 PO.10 PO.11 PO.12 PO.13 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1