TÜRKÇE
ENGLISH
Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV253 |
| Name | Cost Accounting |
| Term | 2019-2020 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. EBUBEKİR ALYU |
| Course Instructor |
Öğr. Gör. Dr. EBUBEKİR ALYU
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course aims to make students with Bank operations and accounting records.
Course Content
In the short term to save foreign resources.In the short term to save foreign resources.Long-term foreign resources to save.Save the Nazim accounts.Make inventory transactions.Make inventory transactions.Sector-based sample application do.Sector-based sample application do.Sort of Turkish accounting standards.Sort of Turkish accounting standards.Monograph
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To learn about cost, expenditure,spending concepts. |
| LO02 | Applying cost accounting process according to 7-A,7-B choices at uniform chart of accounts. |
| LO03 | To learn about production costs at prodcution companies. |
| LO04 | Application of cost centers and distrubition process at production,service and trade companies, |
| LO05 | To organise cost accounts at production,service and trade companies |
| LO06 | To learn and apply Order cost from cost methods. |
| LO07 | To learn and apply Standart cost from cost methods. |
| LO08 | To learn and apply Phase cost from cost methods. |
| LO09 | To learn and apply Actual cost from cost methods. |
| LO10 | To learn relation between budget and cost accounting and switching to management accounting process. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Cost,expenditures and spending concepts and classification of expenditures | Repeat and research | |
| 2 | Applying cost accounting process according to 7-A,7-B choices at uniform chart of accounts. | Repeat and research | |
| 3 | Examples of production costs | Repeat and research | |
| 4 | Actual cost method and example | Repeat and research | |
| 5 | Chart of sales cost | Repeat and research | |
| 6 | Example for sales cost chart. | Repeat and research | |
| 7 | specific order cost system | Repeat and research | |
| 8 | Mid-Term Exam | Repeat | |
| 9 | Topic Repeat | Repeat and research | |
| 10 | Standart cost method | Repeat and research | |
| 11 | Process costing | Repeat and research | |
| 12 | Cost and auxliniary cost centers distrubition methods. | Repeat and research | |
| 13 | Process costing and Quiz | Repeat and research | |
| 14 | Cost Methods with the composite samples | Repeat and research | |
| 15 | Lessons repeat | Repeat and research | |
| 16 | Term Exams | Repeat | |
| 17 | Term Exams | Repeat |
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 | 4 | 56 |
| 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 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 122 | ||
| Total Workload / 25 (h) | 4,88 | ||
| ECTS | 5 ECTS | ||