TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLS304 |
| Name | Cost Accounting II |
| Term | 2018-2019 Academic Year |
| Semester | 6. 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
(Bahar)
(A Group)
(Ins. in Charge)
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
The aim of this course is to explain the students about cost systems detaily, explain the importance of cost accounting in planning and controlling activities and also in decision making.
Course Content
Joint costing, budgeting, standard cost system, variable cost system, cost volume profit analysis, using cost information in decision making.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define joint cost system. |
| LO02 | Make cost volume profit analysis |
| LO03 | Explain standard cost system, determine standards and make variance anlysis. |
| LO04 | Define absorption cost and variable cost. |
| LO05 | Explain budgeting. |
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 | Joint Costing | Reading material related to the topic | |
| 2 | Master and flexible budget | Reading material related to the topic | |
| 3 | Master and flexible budget | Reading material related to the topic | |
| 4 | Master and flexible budget | Reading material related to the topic | |
| 5 | Standard cost system | Reading material related to the topic | |
| 6 | Standard cost system | Reading material related to the topic | |
| 7 | Mid-term Exam | Exam Preparation | |
| 8 | Mid-Term Exam | Reading material related to the topic | |
| 9 | Cost volume profit analyses | Reading material related to the topic | |
| 10 | Cost volume profit analyses | Reading material related to the topic | |
| 11 | Cost volume profit analyses | Reading material related to the topic | |
| 12 | Using cost information for management decisions | Reading material related to the topic | |
| 13 | Using cost information for management decisions | Reading material related to the topic | |
| 14 | Examples | 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 | ||