COURSE UNIT TITLE

: COST ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4223 COST ACCOUNTING COMPULSORY 2 1 0 4

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR RUKIYE ŞEBNEM YAŞAR

Offered to

ACCOUNTING AND TAX APPLICATIONS
HEALTH INSTITUTIONS MANAGEMENT (Evening)
HEALTH INSTITUTIONS MANAGEMENT
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to give an understanding of fundamental concepts of cost accounting, classification of costs, cost elements, cost centres and cost allocation methods. After taking this course, students are also expected to have a broader perspective on the role and use of cost accounting in manufacturing companies.

Learning Outcomes of the Course Unit

1   Being able to compare and contrast differences and similarities of accounting practices between manufacturing and commercial companies.
2   Being able to understand the fundamental aims of cost accounting and being able to apply cost calculation methods to estimate unit costs.
3   Being able to identify production cost elements and cost centres, and to use cost allocation methods.
4   Being able to calculate material, labour, and overhead costs.
5   Being able to implement cost accounting practices.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information about the aim and content of the course, differences between cost accounting and financial accounting
2 Difference between of cost, expense and loss, classification of costs, key steps to implement a cost accounting system.
3 Chart of accounts used in cost accounting, recording and year-end closing procedures of cost accounts
4 Cost of Goods Sold and Income Statement
5 Identifying and recording direct and indirect material costs
6 Identifying and recording direct and indirect labour costs
7 Mid-Term Exam
8 Mid-Term Exam
9 Classification of overhead costs; cost categories, cost centres and cost allocation
10 Cost allocation keys and cost allocation methods
11 Job order costing system
12 Process costing system
13 Differences between costing systems
14 Identification and recording of shrinkage and spoilage

Recomended or Required Reading

Textbook(s): Süleyman YÜKÇÜ, Maliyet Muhasebesi, Kitapana, Izmir.
Supplementary Book(s): Kamil BÜYÜKMIRZA, Maliyet ve Yönetim Muhasebesi. Gazi Kitabevi, Ankara.
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Problem solving
3. Case studies

Assessment Methods

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


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

sebnem.yasar@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Tutorials 12 1 12
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 20 20
Preparation for final exam 1 20 20
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 102

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.111
LO.211
LO.311
LO.411
LO.5111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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