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

PROFESSOR DOCTOR 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 explain the fundamental aims of cost accounting and basic concepts related to costs
2   Being able to calculate direct material and labour costs
3   Being able to allocate overhead costs
4   Being able to prepare cost of sales statement
5   Being able to implement the methods used in determining product costs

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, key steps to implement a cost accounting system.
3 Classification of costs
4 Statement of Cost of Goods Sold and its relationship with Statement of Profit or Loss
5 Identifying and recording direct and indirect material costs
6 Identifying and recording direct and indirect material costs
7 Identifying and recording direct and indirect labour costs
8 Mid-Term Exam
9 Classification of overhead costs; overhead cost categories and cost centres
10 Cost allocation keys; allocation of overhead costs
11 Allocation of overhead costs
12 Job order costing system
13 Process costing system
14 Process costing system
15 Calculation of product costs for combined products

Recomended or Required Reading

Textbook: Yükçü, S. (2014) Yönetim Muhasebesi, Altın Nokta Yayınları.
Supplementary Book: Büyükmirza, K. (2021). Maliyet ve Yönetim Muhasebesi. Gazi Kitabevi.
Çanakçıoğlu, M.& Anıl Keskin, D. (2018). Maliyet Muhasebesi. Beta Basım Yayın
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


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

Tuesday 11:00 - 12:00
Wednesday 17:00 - 18:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 2 28
Tutorials 14 1 14
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
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.14
LO.111
LO.2111
LO.311
LO.411
LO.511

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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