Business Administration | |||||
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 |
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Program Outcomes | |||||||||
1) Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models | |||||||||
2) Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions | |||||||||
3) Recognize the importance of technological development, especially in information technologies, and utilize them in business administration | |||||||||
4) Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking | |||||||||
5) Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures | |||||||||
6) Fulfill their responsibility in teamwork and projects in businesses, and act as a leader | |||||||||
7) Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration | |||||||||
8) Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings | |||||||||
9) Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society | |||||||||
10) Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models | 4 |
2) | Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions | 4 |
3) | Recognize the importance of technological development, especially in information technologies, and utilize them in business administration | 3 |
4) | Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking | 2 |
5) | Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures | 1 |
6) | Fulfill their responsibility in teamwork and projects in businesses, and act as a leader | 1 |
7) | Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration | 1 |
8) | Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings | 1 |
9) | Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society | 1 |
10) | Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration | 1 |
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 |