Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS Credits
-1MVU203Cost Accounting3+0+035

Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Accounting and Tax Applications
Mode of Delivery Face to Face
Type of Course Unit Elective
Objectives of the Course Introducing the basic cost concepts and cost systems for manufacturing and service companies.
Course Content Total cost accounting systems, the cost of joint and derivative products, the cost of land and cost-volume-profit analysis, standard costing, standard installation, the calculation and analysis of deviations, deviations from the input and extracting the records of direct and deducted from the cost, income and expenses related to decision-making, cost systems and cost calculation methods, order and process costing systems, defective products and wastage, united and by-products, costing, standard cost method, the use of cost information for managerial decisions.
Course Methods and Techniques Lecture, question and answer
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Instructor Gültaç YİĞİT
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources ÇALIŞKAN Ahmet,''Uygulamalı Maliyet Muhasebesi'',Ankara,2010
YÜKÇÜ Süleyman;Maliyet Muhasebesi,İzmir ,l998
KARCIOĞLU Reşat;Stratejik Maliyet Yönetimi,Erzurum.2000
Face to face
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip YaptırmaAra Sınav (%40), Final Sınavı (%60)

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 3 42
Mid-terms 1 20 20
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 5 129

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Knowledge of basic concepts related to cost accounting
2 To understand the classification of costs
3 To understand the cost elements
4 Application of places and cost allocation methods for cost


Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Basic informations and concepts - businesses and their cost.
2 Costs, Classification, Types
3 Calculate the cost of raw materials and supplies
4 Calculate the cost of labor
5 Calculate the overall production costs
6 Making the first distribution
7 Make a second distribution
8 . Introduction of order cost system and applications
9 . Introduction of process costing system and applications
10 Introduction of defective products and applications
11 Introduction of wastage and applications
12 Introduction of united products and applications
13 Introduction of by-products and applications
14 Introduction of stantard costs and applications


Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13
All 4 5 5 3 5 5 5 3 3 3 3 2 4
C1 4 5 5 3 5 5 5 3 3 3 3 2 4
C2 4 5 5 3 5 5 5 3 3 3 3 2 4
C3 4 5 5 3 5 5 5 3 3 3 3 2 4
C4 4 5 5 3 5 5 5 3 3 3 3 2 4

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https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=113771&curProgID=57&lang=en