Architecture | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | ACCA306 | ||||||||
Course Name: | Cost Accounting | ||||||||
Course Semester: |
Spring |
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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: | University Elective | ||||||||
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;
|
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 |
2 |
3 |
4 |
5 |
6 |
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Program Outcomes | |||||||||
1) - Gaining discursive, theoretical and factual information from various environments, in local, national and global context for related field, architectural design/ planning/ design activities and researches, she has required ability and comprehension to reflect the information on academic environment. | |||||||||
2) - Has intellectual, discursive, scientific, technologic, esthetic, artistic, historic and cultural information and comprehension about related field. | |||||||||
3) - Has knowledge and understanding on human and community oriented and sensitive to environment (natural and built) architectural design/ planning/ design/ research methods on the related field. | |||||||||
4) - Has multidimensional knowledge and understanding on economics, topics related to disasters and environmental and societal sustainability principles and standards. | |||||||||
5) - They have knowledge about the principles, laws, regulations and standards related to their field. | |||||||||
6) - Has knowledge and understanding about institutional and ethical values related to the concerned field. | |||||||||
7) - Has knowledge and understanding about the place / importance of the related field in its historical, geographical, social and cultural context. | |||||||||
8) - Has ability to develop concepts in architectural design/ planning/ design fields. | |||||||||
9) - Has ability to provide integrity between discourse, theory and practise for architectural design / planning / design activities and researches. | |||||||||
10) - Has ability to identify facts, potential, problems and required researches for these in architectural design/ planning/ design issues. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | - Gaining discursive, theoretical and factual information from various environments, in local, national and global context for related field, architectural design/ planning/ design activities and researches, she has required ability and comprehension to reflect the information on academic environment. | |
2) | - Has intellectual, discursive, scientific, technologic, esthetic, artistic, historic and cultural information and comprehension about related field. | |
3) | - Has knowledge and understanding on human and community oriented and sensitive to environment (natural and built) architectural design/ planning/ design/ research methods on the related field. | |
4) | - Has multidimensional knowledge and understanding on economics, topics related to disasters and environmental and societal sustainability principles and standards. | |
5) | - They have knowledge about the principles, laws, regulations and standards related to their field. | |
6) | - Has knowledge and understanding about institutional and ethical values related to the concerned field. | |
7) | - Has knowledge and understanding about the place / importance of the related field in its historical, geographical, social and cultural context. | |
8) | - Has ability to develop concepts in architectural design/ planning/ design fields. | |
9) | - Has ability to provide integrity between discourse, theory and practise for architectural design / planning / design activities and researches. | |
10) | - Has ability to identify facts, potential, problems and required researches for these in architectural design/ planning/ design issues. |
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 |