TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLS307 |
| Name | Cost Accounting I |
| Term | 2018-2019 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(Güz)
(A Group)
(Ins. in Charge)
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU (Güz) (B Group) (Ins. in Charge) |
Course Goal / Objective
The aim of this course is to familiarize the students with basic principles and concepts about cost accounting.
Course Content
Cost of raw materials and supplies, labor and factory overhead , order costing system, process costing system.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. |
| LO02 | Recognize the difference between these concepts by giving examples. |
| LO03 | Clarify various aspects of acounting and explain the goals of this class. |
| LO04 | Arrange the table of cost of sales and income according to the information of cost accounting. |
| LO05 | Define factors which influence cost accounting systems. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | 5 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 5 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 5 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 5 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 3 |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | 4 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 4 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 4 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 2 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 4 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 4 |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | 3 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 4 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic information and concepts | Reading material related to the topic | |
| 2 | Cost types and classification | Reading material related to the topic | |
| 3 | Cost of raw materials and supplies | Reading material related to the topic | |
| 4 | Material movement and inventory valuation process | Reading material related to the topic | |
| 5 | Direct and indirect labor expences and pay system | Reading material related to the topic | |
| 6 | Determinate labor cost | Reading material related to the topic | |
| 7 | Mid-term Exam | Exam Preparation | |
| 8 | Mid-Term Exam | Reading material related to the topic | |
| 9 | Allocating production cost | Reading material related to the topic | |
| 10 | Allocating production cost | Reading material related to the topic | |
| 11 | Order cost system | Reading material related to the topic | |
| 12 | Process costing system | Reading material related to the topic | |
| 13 | Process costing system | Reading material related to the topic | |
| 14 | Examples, cost of sales and income statement | Reading material related to the topic | |
| 15 | Examples | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||