COURSE UNIT TITLE

: ADVANCED COST ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 5056 ADVANCED COST ACCOUNTING ELECTIVE 3 0 0 4

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

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 Advanced cost accounting application examples

Recomended or Required Reading

Recommended Resources for The Course:

Main Resources:
ANSARI Shahid; BELL Jan, KLAMMER Thomas; Management Accounting, Strategic Focus; Houghton Mifflin Company; Boston, New York; 2004.
BÜYÜKMIRZA, Kamil; Maliyet ve Yönetim Muhasebesi, Tekdüzene Uygun Bir Sistem Yaklaşımı; Gazi Kitabevi, Ankara, 2019.
ÖZKOL, Erdal; KARAKELLEOĞLU; Maliyet Muhasebesi; Efe Akademi Yayınları, 2024.

Supplemantary Resources;
Domestic and ınternational articles and bulletins.

References:
Web pages of companies in different sector's and artificial intelligence application.

Planned Learning Activities and Teaching Methods

Theoretical, problem solving, case study, practises.

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


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)

Prof.Dr.A.Erdal ÖZKOL,
Dokuz Eylül University, Faculty of Economics and Administrative Sciences, Department of Business Administration, Department of Accounting and Finance.
erdal.ozkol@deu.edu.tr

Office Hours

It will be determined by the course instructor according to the course schedule each semester.

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 10 10
Preparing presentations 1 15 15
Preparation for midterm exam 14 1 14
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 105

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51

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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