Energy Systems Engineering (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD306 | ||||||||
Course Name: | Cost Accounting | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Assoc. Prof. HÜSEYİN MERT Dr.Öğr.Üyesi İLKER CALAYOĞLU |
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Course Assistants: |
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. |
The students who have succeeded in this course;
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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 |
Course Notes / Textbooks: | Ders Hocasının Kaynakları |
References: | Ders Hocasının Diğer Kaynakları |
Learning Outcomes | 1 |
2 |
---|---|---|
Program Outcomes | ||
1) Closed Department |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Closed Department |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Group study and homework | |
Lab |
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 |
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 |