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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU219 |
| Name | Cost Accounting |
| Term | 2019-2020 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2.5 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. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör. Dr. ABDULAZİZ SAVUN
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
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.
Course Content
Cost accounting concepts, types of cost, costs of product, methods of distribution of cost
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Calculate the cost elements |
| LO02 | To make cost records. |
| LO03 | Calculate the unit cost. |
| LO04 | Distrıbution of expences |
| LO05 | Interpret the relationship between production costs |
| LO06 | Classify production costs. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 1 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 4 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 3 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 5 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 2 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 1 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 2 |
| PLO08 | - | Students show that they realize the need of constant learning. | 2 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 2 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms. | 0 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs. | 0 |
| PLO12 | - | Students have the vocational self-confidence. | 1 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 1 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | To calculate the cost of first materials and supplies. | To read sources related with subject | |
| 2 | Calculate the cost of labor. | To read sources related with subject | |
| 3 | Calculate the overall production costs. | To read sources related with subject | |
| 4 | Calculate the overall production costs. | To read sources related with subject | |
| 5 | To make the first distribution. | To read sources related with subject | |
| 6 | To make the second distribution. | To read sources related with subject | |
| 7 | To make the second distribution. | To read sources related with subject | |
| 8 | Mid-Term Exam | To read sources related with subject | |
| 9 | To make the thirth distribution. | To read sources related with subject | |
| 10 | Calculate the unit cost according to shipping cost method. | To read sources related with subject | |
| 11 | Calculate the unit cost according to shipping cost method. | To read sources related with subject | |
| 12 | To calculate the unit cost according to the phase cost method. | To read sources related with subject | |
| 13 | To calculate the unit cost according to the phase cost method. | To read sources related with subject | |
| 14 | To record in accordance 7/A option. | To read sources related with subject | |
| 15 | To record in accordance 7/A option. | To read sources related with subject | |
| 16 | Term Exams | To prepare exam questions | |
| 17 | Term Exams | To prepare exam questions |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| 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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 5 | 5 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 87 | ||
| Total Workload / 25 (h) | 3,48 | ||
| ECTS | 3 ECTS | ||