Sociology | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | ACCA306 | ||||||||
Course Name: | Cost Accounting | ||||||||
Course Semester: |
Fall |
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Course Credits: |
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Language of instruction: | EN | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Common Pool | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Dr.Öğr.Üyesi ALİNA TARAN | ||||||||
Course Lecturer(s): |
GÖKTUĞ DUYAR Öğr.Gör. B.Öğretim Elemanı Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN |
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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: | Cost and costing factors; cost accounting and recording order; determination of product costing; order cost method; process costing; activity based costing method and its accounting; full costing, normal costing and variable costing methods; standard costing methods; case studies and accounting. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | • Course content • Basic concepts of cost accounting | - |
2) | • Classification of costs • Basic Cost Management Concepts • Cost Drivers, Cost Pools, and Cost Objects • Cost Concepts for Product and Service Costing | - |
3) | • Cost accounting record systems • Cost Assignment and Cost Allocation: Direct and Indirect Costs • Direct and Indirect Materials Costs • Direct and Indirect Labor Costs • Other Indirect Costs | - |
4) | • Cost Allocation methods • Job Costing • The strategic role of job costing • Actual, Normal, and Standard Costing and the use of a predetermined overhead rate | - |
5) | • Job Costing • The strategic role of job costing • Actual, Normal, and Standard Costing and the use of a predetermined overhead rate | - |
6) | • Process Costing • Strategic Role of Process Costing • Equivalent units • Flow of Costs in a Process Costing | - |
7) | • Management decisions and cost analysis • Activity-Based Costing (ABC) • Steps in ABC Costing • Activity-Based management (ABM) • Customer-Profitability Analysis | - |
8) | • MIDTERM EXAM | - |
9) | • Management decisions and cost analysis • Activity-Based Costing (ABC) • Steps in ABC Costing • Activity-Based management (ABM) • Customer-Profitability Analysis | - |
10) | • Inventory costing methods • Managing the cost of quality | - |
11) | • The problem of wastage and defective products in cost calculations | - |
12) | • Cost of capacity • Used and unused resources | - |
13) | • Review of the semester | - |
14) | • Review of the semester | - |
Course Notes / Textbooks: | Veyis Naci Tanış, Hasan Özyapıcı (2023), COST ACCOUNTİNG AND MANAGEMENT ACCOUNTİNG, Karahan Kitabevi |
References: | Veyis Naci Tanış, Hasan Özyapıcı (2023), COST ACCOUNTİNG AND MANAGEMENT ACCOUNTİNG, Karahan Kitabevi |
Learning Outcomes | 1 |
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3 |
4 |
5 |
6 |
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Program Outcomes | |||||||||
1) Gains the ability to interpret social developments with the theoretical knowledge that is acquired and a critical perspective. | |||||||||
2) Has knowledge about other disciplines and is open to lifelong learning to be able to success interdisciplinary work. | |||||||||
3) Has the ability to observe social, scientific and ethical values in the stages of data collection, interpretation and announcement while conducting research in the field. | |||||||||
4) Graduates with a good knowledge of at least one foreign language and one foreign language at the entry level. | |||||||||
5) Gains a professional perspective with good observation ability and empathy. | |||||||||
6) Gains the ability to collect local, national and international data and conduct research in the field of social science. | |||||||||
7) Can make explanations to expert or non-expert audiences about their field or social issues, inform them and convey their thoughts, problems and solutions clearly in written and oral form. | |||||||||
8) Adopts various internship programs and applied studies. | |||||||||
9) Gains knowledge to work as a researcher, consultant or expert in the public or private sector. | |||||||||
10) Complies with the ethical rules accepted and encouraged by TÜBİTAK, YÖK and TÜBA and universal science within the context of research, and education. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Gains the ability to interpret social developments with the theoretical knowledge that is acquired and a critical perspective. | |
2) | Has knowledge about other disciplines and is open to lifelong learning to be able to success interdisciplinary work. | 5 |
3) | Has the ability to observe social, scientific and ethical values in the stages of data collection, interpretation and announcement while conducting research in the field. | |
4) | Graduates with a good knowledge of at least one foreign language and one foreign language at the entry level. | |
5) | Gains a professional perspective with good observation ability and empathy. | |
6) | Gains the ability to collect local, national and international data and conduct research in the field of social science. | |
7) | Can make explanations to expert or non-expert audiences about their field or social issues, inform them and convey their thoughts, problems and solutions clearly in written and oral form. | |
8) | Adopts various internship programs and applied studies. | |
9) | Gains knowledge to work as a researcher, consultant or expert in the public or private sector. | |
10) | Complies with the ethical rules accepted and encouraged by TÜBİTAK, YÖK and TÜBA and universal science within the context of research, and education. |
Expression | |
Lesson | |
Reading | |
Homework | |
Problem Solving | |
Project preparation |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Presentation |
Semester Requirements | Number of Activities | Level of Contribution |
Quizzes | 2 | % 20 |
Presentation | 1 | % 10 |
Midterms | 1 | % 35 |
Final | 1 | % 35 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 65 | |
PERCENTAGE OF FINAL WORK | % 35 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 14 | 42 |
Study Hours Out of Class | 6 | 12 |
Presentations / Seminar | 6 | 18 |
Quizzes | 1 | 3 |
Midterms | 11 | 39 |
Final | 15 | 59 |
Total Workload | 173 |