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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 5005 COSTS AND BUSINESS DECISIONS COMPULSORY 3 0 0 6

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR AHMET ERDAL ÖZKOL

Offered to

Accounting

Course Objective

Comprending formation of a costing system along with scrutinizing and employing costs while taking business decisions.

Learning Outcomes of the Course Unit

1   To determine elements of cost and expense, cost objects and cost centers. 2   To associate expenses with expense centers, performing I. allocation. 3   To perform II. allocation that enables gathering of expenses in main expense centers. 4   To calculate cost of goods produced in a business by using costing methods and systems. 5   To form costing system of business.

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 Cost accounting, Elements of cost and expense and expense centers 3 Detection of expenses 4 Allocation of expenses to expense centers as I. allocation 5 Examining of II. allocation methods, performing II. allocation operations. 6 Examining of costing methods 7 Allocation of expenses to goods, job-order costing system 8 Allocation of expenses to goods, process costing system 9 Allocation of expenses to goods, calculation of costs of joint products and by products 10 Allocation of expenses to goods, standard costing system 11 Relevant cost analysis 12 Formation of costing system 13 Formation of costing system 14 Conclusion and Evaluation

Recomended or Required Reading

Maliyet ve Yönetim Muhasebesi, Kamil Büyükmirza, Yönetim açısından Maliyet muhasebesi, Süleyman Yükçü

Planned Learning Activities and Teaching Methods

Discussion of theoritical cost accounting and cases via presentations from domestic and international resources together with students' presentations.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 STT TERM WORK (SEMESTER) 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40 *** 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 grades together with their presentations.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

erdal.ozkol@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 Preparation for midterm exam 1 12 12 Preparation for final exam 1 12 12 Preparing assignments 1 18 18 Preparing presentations 1 28 28 Preparations before/after weekly lectures 14 3 42 Final 1 4 4 Midterm 1 4 4 TOTAL WORKLOAD (hours) 162

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