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
ISL 3041 COST ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR AHMET ERDAL ÖZKOL

Offered to

Business Administration
Business Administration (Evening)

Course Objective

Scrutiny of purposes of determining the operating results of the business by calculating the total and unit costs of the manufactured products, performing managerial success appraisals, providing internal planning and control and use cost information in management decisions.

Learning Outcomes of the Course Unit

1   1.Understanding and comprehending information.
2   2.To be able to create the information measurement and production process for information production.
3   3.To be able to access the information to be used in the analysis and synthesis processes.
4   4.Interpreting the information reached.
5   5.To be able to analyze and synthesize the results of the information and information obtained.
6   6.To be able to use the acquired competence in businesses.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 An Introduction to Cost Accounting.
2 Behaviour of expenses
3 Production Cost Calculation Methods
4 Cost of Sales Statement and Income Statement
5 Cost - Volume Relationships
6 Cost - Volume - Profit Analysis
7 Cost Allocation
8 Loading of Budgeted Manufacturing Overhead Costs
9 Job Costing Method
10 Process Costing(Stages of method)
11 Process Costing(Weighted - Average Method, First-In, First-Out Method)
12 Joint Production: Joint Products and Byproducts
13 Wastage, Rework, Spoilage
14 Capacity and Capacity Utilization
15 Final Exam

Recomended or Required Reading

1. BÜYÜKMIRZA, Kamil; "Maliyet ve Yönetim Muhasebesi, Tekdüzen'e Uygun Bir Sistem Yaklaşımı"; Gazi Kitabevi; 14.Baskı,
Ankara, 2009.
2. YÜKÇÜ, Süleyman; "Yönetim Açısındqn Maliyet Muhasebesi"; Birleşik Matbaacılık; Izmir, 2005.
3. AKDOĞAN, Nalan; "Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları"; Gazi Kitabevi; 9.Baskı, Ankara, 2015.
4. KARAKAYA, Mevlut; "Maliyet Muhasebesi"; Gazi Kitabevi; Genişletilmiş 3.Baskı, Ankara, 2007.

Planned Learning Activities and Teaching Methods

Theoretical explanations of the course and applied examples and problem solutions.

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


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated with midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

DEÜ, IIBF, Işletme Bölümü, Muhasebe ve Finasman Anabilim Dalı, Muhasebe Bilim Dalı. 35390, Buca, IZMIR.
e-posta: erdal.ozkol@deu.edu.tr ozkolerdal@gmail.com
Işyeri Tel: (0 232) 3010611

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 5 70
Preparation for midterm exam 1 5 5
Preparation for final exam 1 10 10
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 129

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.11
LO.21
LO.31
LO.41
LO.51
LO.61

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

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