EMG32712 Cost Accounting Theory and Practice

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

Information

Code EMG32712
Name Cost Accounting Theory and Practice
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Yüksek Lisans Dersi
Type Normal
Mode of study Uzaktan Öğretim
Catalog Information Coordinator Doç. Dr. ELİF NURSUN DEMİRCİOĞLU


Course Goal / Objective

The aim of this course is to explain the students with basic principles and concepts about cost accounting.

Course Content

Cost of raw materials and supplies, labor costs, factory overhead cost, cost systems, order costing system and process costing system.

Course Precondition

none

Resources

Üretim ve Hizmet işletmeleri için Maliyet Muhasebesi ve Maliyet Yönetimi Prof. Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ

Notes

all books


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Explain concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. Recognize the difference between these concepts by giving examples
LO02 Clarify various aspects of acounting and explain the goals of this class.
LO03 Arrange the table of cost of sales and income according to the information of cost accounting.
LO04 Do cost analysis and calculate unit cost.
LO05 Analyze material costs, labour cost, factory overhead costs detaily
LO06 Learn process costing system: single process and multi-processes


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively 4
PLO02 Bilgi - Kuramsal, Olgusal To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system.
PLO03 Bilgi - Kuramsal, Olgusal Ability to identify, research and analyze accounting, auditing and tax issues. 3
PLO04 Bilgi - Kuramsal, Olgusal To explain how to interpret the results obtained by applying the models in accounting 4
PLO05 Bilgi - Kuramsal, Olgusal Understanding the legal and ethical issues encountered in the accounting profession.
PLO06 Bilgi - Kuramsal, Olgusal Combining business management methods and accounting methods 4
PLO07 Bilgi - Kuramsal, Olgusal Achieve the most appropriate result by using basic financial analysis techniques
PLO08 Bilgi - Kuramsal, Olgusal To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. 3
PLO09 Beceriler - Bilişsel, Uygulamalı Being aware of the necessity of lifelong learning
PLO10 Beceriler - Bilişsel, Uygulamalı Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively 4
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Written and oral communication competence
PLO12 Yetkinlikler - Öğrenme Yetkinliği Questioning applications and methods, developing and implementing new working methods when deemed necessary.
PLO13 Yetkinlikler - Öğrenme Yetkinliği By making research on accounting science, forming the basis for the right decision making process


Week Plan

Week Topic Preparation Methods
1 Basic information and concepts Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
2 Cost classification Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
3 Cost of raw materials and supplies Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
4 Material movement and inventory valuation process Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
5 Direct and indirect labor cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
6 Determination of labor cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
7 Allocation of factory overhead cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Allocation of factory overhead cost and determination of product cost Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
10 Allocation of factory overhead cost and variance analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
11 Order cost system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
12 1Process costing system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
13 Process costing system Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
14 Preparing cost of goods sold and income statement Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
15 Examples Reading material related to the topic Öğretim Yöntemleri:
Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
16 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Exam Preparation 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 5 70
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 15 15
Final Exam 1 30 30
Total Workload (Hour) 157
Total Workload / 25 (h) 6,28
ECTS 6 ECTS

Update Time: 07.05.2024 04:59