Mechatronics Engineering (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | ACCA306 | ||||||||
Course Name: | Cost Accounting | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | EN | ||||||||
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 : | 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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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. |
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. |
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 |