Electrical & Electronics Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD306

Course Name:

Cost Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Assistants:

Course Objective and Content

Course Objectives:	The aims of this class are to enable an understanding of cost system, to have knowledge of basic concepts related to cost accounting, cost classification, cost factors used in enterprises during production, costs and cost allocation methods to determine the location.
Course Content:	Basic concepts about cost accounting; classification of costs; cost accounting recording system; elements of cost; raw material costs, labor costs and general production costs; cost systems: order cost method, phase cost method and standard cost method; stock valuation methods; cost-quantity relationships; fire problem in cost calculations; cost accounting applications.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) • Interprets ethically the events encountered in performing the accounting profession. • Explain the cost and its elements. • Explain cost calculation methods and differences. • Knows how to make cost analysis for management decisions. • Explains the cost-quantity and profit relationships. • Explain the use of budgets in operating management
Field Specific Competence
1) • Explains the basic concepts of cost. • Categorize costs based on different criteria. • Explain the elements that make up the cost. • Describe and compare cost systems. • Explain stock valuation methods. • Explain cost quantity relationships
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Define basic concepts related to cost accounting.	Topics covered in the course will be repeated.
2)	• Explain the classification of costs based on different criteria.	Topics covered in the course will be repeated.
3)	• Explain the cost accounting registration systems.	Topics covered in the course will be repeated.
4)	• Explains raw material costs	Topics covered in the course will be repeated.
5)	• Labor Costs.	Topics covered in the course will be repeated.
6)	• General production costs.	Topics covered in the course will be repeated.
7)	Order Cost System and accounting.	Topics covered in the course will be repeated.
8)	• Phase Cost System and accounting.	Topics covered in the course will be repeated.
9)	• Standard Cost System and accounting.	Topics covered in the course will be repeated.
10)	• Inventory Valuation methods.	Topics covered in the course will be repeated.
11)	• Partial Cost Method.	Topics covered in the course will be repeated.
12)	• Cost-quantity relationships.	Topics covered in the course will be repeated.
13)	• Disruption of cost calculations and problem of disabled products.	Topics covered in the course will be repeated.
14)	• Cost management,	Topics covered in the course will be repeated.
15)	Final Exam	Nothing
16)	Final Exam	Nothing

Sources

Course Notes / Textbooks:	Ders Hocasının Kaynakları
References:	Ders Hocasının Diğer Kaynakları

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2
Program Outcomes
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2)	The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3)	The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4)	Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5)	Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7)	Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8)	Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9)	Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10)	Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11)	Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab

Assessment & Grading Methods and Criteria

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Homework Assignments	1	% 10
Midterms	1	% 30
Jury	1	% 0
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171