Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3ISL231Cost Accounting3+0+03415.04.2026

 
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Business
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
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
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Asist Prof. Beylem ÇELİK beylem.akkus@gedik.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources KARCIOĞLU Reşat;Stratejik Maliyet Yönetimi,Erzurum.2000
Büyükmirza, K. (2024). Maliyet ve yönetim muhasebesi: Tekdüzen’e uygun bir sistem yaklaşımı. Gazi Kitabevi.
Ertaş, F. C. (2016). Maliyet muhasebesi. Beta Yayıncılık.
Course Notes Face to face
Exams 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
Veri yok

 
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 25 25
Final examination 1 35 35
Total Work Load   Number of ECTS Credits 6 144

 
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, Making the second distribution
7 . Introduction of order cost system and applications
8 . Introduction of process costing system and applications
9 Application related to the subject of the product
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
C1 2 1 2 1 2 1 1 1 2 3
C2 2 2 3 2 2 1 1 1 2 3
C3 2 2 3 2 2 1 1 1 2 3
C4 2 2 3 2 2 1 1 1 2 3

  bbb

  
  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=265019&curProgID=5735&lang=en