BAC323 Cost Accounting

4 ECTS - 3-0 Duration (T+A)- 5. Semester- 3 National Credit

Information

Code BAC323
Name Cost Accounting
Term 2022-2023 Academic Year
Semester 5. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 4 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
Course Instructor Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL (A Group) (Ins. in Charge)


Course Goal / Objective

The aim of the course is to provide information on how the formation of production costs in enterprises is calculated and accounting records.

Course Content

Teaching basic definitions, elements of production, calculation of product costs, cost systems and accounting records to be made in cost accounting.

Course Precondition

No prerequisites

Resources

Course Grades, 2019, Bilal Zafer Berikol Cost Accounting and Cost Management, 2022, Adana, Karahan Bookstore, Veyis Naci Tanış and İrfan Faruk Tanış

Notes

Cost Accounting, 2006, Istanbul, Kare Publications, Nihat Küçüksavaş


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Defines the basic concepts of cost accounting
LO02 Explains the Classification of Costs According to their Relationship with Production Volume by drawing a figure
LO03 Calculates product cost
LO04 Makes Cost of Goods Sold (SMM) Calculation for Trade and Production Businesses, prepares SMM Table and Income Statement
LO05 Makes Direct Raw Material-Direct Labor-General Production Expenses (GUG) Accounting Records
LO06 Arrange inventory tracking cards according to Stock Valuation Methods
LO07 Recognition for Labor Expenses and calculates according to Wage Systems
LO08 Performs General Production Expenses Distribution
LO09 Calculates Combined and By-product Costs
LO10 Calculates Production Losses


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explain all the basic functions of the business conceptually.
PLO02 Bilgi - Kuramsal, Olgusal Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts.
PLO03 Bilgi - Kuramsal, Olgusal Define the basic information about the law discipline related to the field of business administration.
PLO04 Beceriler - Bilişsel, Uygulamalı Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods.
PLO05 Beceriler - Bilişsel, Uygulamalı Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives.
PLO06 Beceriler - Bilişsel, Uygulamalı Determine appropriate methods to solve business problems.
PLO07 Beceriler - Bilişsel, Uygulamalı Research in the field of business and reports the results of the research for use in managerial decision-making processes.
PLO08 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Effectively work as a team and takes the necessary responsibility within the team.
PLO09 Yetkinlikler - Öğrenme Yetkinliği As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning.
PLO10 Yetkinlikler - Öğrenme Yetkinliği Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. 2
PLO11 Yetkinlikler - Öğrenme Yetkinliği Use basic numerical and statistical analysis programs of business management.
PLO12 Yetkinlikler - İletişim ve Sosyal Yetkinlik Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses.
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use/report/interpret Business Information Systems and sub-modules required by business management.
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use Turkish and at least one foreign language in accordance with the requirements in academic and business life.
PLO15 Yetkinlikler - Alana Özgü Yetkinlik Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. 5
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning


Week Plan

Week Topic Preparation Methods
1 Introduction to the course, Definition of Cost Accounting, Basic Concepts To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap
2 Classification of Costs, Cost of Goods Sold Table To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım
3 Between statement of cost of sales and statement of income relation To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Gösterip Yaptırma
4 Income Statement Accounts To make for course preparation from course materials Öğretim Yöntemleri:
Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma
5 Cost Types (Cost of raw materials and supplies- Labour costs) To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
6 Cost Types (Labour costs- overhead costs) To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
7 Distribution of General Production Expenses to Cost Locations (First Distribution, Second Distribution) To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
8 Mid-Term Exam To make for exam preparation from course materials Ölçme Yöntemleri:
Yazılı Sınav
9 Distribution of General Production Expenses to Cost Locations (Second Distribution, Third Distribution) To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
10 Making regard to the Underloading or Overloading of Manufacturing Overhead and Making cost journal entries To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma
11 Combined and by-product costs To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
12 Determination and Accounting of Production Losses To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama
13 Order, Standard and Phase Cost Systems To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
14 Activity Based Costing, Time Driven Activity Based Costing To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap
15 Time-Based Activity-Based Costing Break-even Point To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap
16 Term Exams To make for exam preparation from course materials Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams To make for exam preparation from course materials Ölçme Yöntemleri:
Yazılı Sınav


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 7 7
Final Exam 1 18 18
Total Workload (Hour) 109
Total Workload / 25 (h) 4,36
ECTS 4 ECTS

Update Time: 17.11.2022 09:47