Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3MUV201Cost Accounting3+0+03405.01.2026

 
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Accounting and Tax Applications
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course Cost accounting to determine the cost of goods produced by industrial enterprises operating in the types of expenses, according to the types of products, extracts and produced the records and follow-up includes the calculations made to watch. In another aspect of cost accounting, determination of the product sales price, income measurement, valuation of inventory done, providing information to business managers, the costs under control, helps to direct the decisions made by planning and objectives. Therefore, this information is gained by the students.
Course Content Explains the purposes of cost accounting, defines the concepts of cost, expense, loss and revenue, explains the relationships between cost and financial accounting, prepare production cost statement and cost of goods sold statement, calculates inventory costs according to the inventory valuation techniques and makes journal entries of them, calculates labor costs and records them, calculates factory over head costs and records them, explains cost from the view point of the relationship with cost centers, makes cost allocations according to the drect stepdown and mathematical techniques and records them, calculates production cost according to the job cost system, explains the principles of job order costing system, prepares the documents that are with job cost system, makes the accounting records, explains the flow of costs in process system, explains the steps that will be used in process costing
Course Methods and Techniques Lecture, question and answer
Prerequisites and co-requisities None
Course Coordinator Instructor Gültaç YİĞİT
Name of Lecturers Instructor Gültaç YİĞİT gultac.akkaya@gedik.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Maliyet Muhasebesi-Prof Dr Ümit Gücenme
Maliyet Muhasebesi- Prof Dr. Süleyman Yükçü
Maliyet Muhasebesi-Prof Dr İbrahim LAZOL
Course Notes Face to face
Exams Ara Sınav (%40), Final Sınavı (%50)

Course Category
Social Sciences %30
Field %70

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 2 28
Assignments 1 5 5
Mid-terms 1 10 10
Final examination 1 15 15
Total Work Load   Number of ECTS Credits 4 100

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Explains cost accounting systems
2 Explains main manufacturing cost elements
3 Makes costs allocations (first and second)
4 Calculates production cost according to the job cost system, calculates product costs according to the process costing

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Introduction to cost accounting and the place of cost accounting among the accounting system
2 Basic concepts related to cost acounting
3 Classification of costs
4 In terms of uniform chart of accounts, flow of cost accounts (7 / A), cost centers and coding
5 Cost of Sales Table
6 Material Costs : LIFO ( Last-In-First-Out) Inventory Evaluation Method, FIFO ( First-In-First-Out) inventory evaluation method
7 Material Costs (continued): Average cost inventory evaluation methods
8 Labor costs
9 Definition of payment systems and explaning with samples and accounting records
10 Manufacturing overhead costs (M.O.C): The first step in allocating the M.O.C.
11 Manufacturing overhead costs (M.O.C) (continued): The second and third steps in allocating the M.O.C.
12 Job-order-costing sytems
13 Process costing systems
14 Cost of scrap in process costing systems

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 5 5 5 2 5 4 3 3 3 4 3 2
C1 5 5 5 2 5 4 3 3 3 4 3 2
C2 5 5 5 2 5 4 3 3 3 4 3 2
C3 5 5 5 2 5 4 3 3 3 4 3 2
C4 4 5 5 2 5 4 3 3 3 4 3 2

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