Accounting and Auditing | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD327 | ||||||||
Course Name: | Cost Management | ||||||||
Course Semester: |
Spring |
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Course Credits: |
|
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
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: | Cost methods and cost analysis techniques are aimed at managing business budgets, inventory planning and control. |
Course Content: | Cost and Elements, Cost Loading Methods; Full Cost, Normal Cost and Variable Cost methods; Standard Costs and Deviation Analysis; Valid Cost Analysis in Management Decisions; Cost, Volume and Profit Analysis; Business Budget; Inventory Planning and Control. |
The students who have succeeded in this course;
|
Week | Subject | Related Preparation |
1) | • Cost and elements. | The course will be reviewed. Topics covered in the course will be repeated. |
2) | • Full cost method. | The course will be reviewed. Topics covered in the course will be repeated. |
3) | • Normal cost method. | The course will be reviewed. Topics covered in the course will be repeated. |
4) | • Variable cost method. | The course will be reviewed. Topics covered in the course will be repeated. |
5) | • Standard Cost Method. | The course will be reviewed. Topics covered in the course will be repeated. |
6) | • Deviation analysis applications. | The course will be reviewed. Topics covered in the course will be repeated. |
7) | • Management decisions and cost analysis. | The course will be reviewed. Topics covered in the course will be repeated. |
8) | • Cost analysis applications for management decisions | The course will be reviewed. Topics covered in the course will be repeated. |
9) | • Cost, volume and profit relationships. | The course will be reviewed. Topics covered in the course will be repeated. |
10) | • Cost, volume and profit relationships. | The course will be reviewed. Topics covered in the course will be repeated. |
11) | • Operating budgets. | The course will be reviewed. Topics covered in the course will be repeated. |
12) | • Business Budget Applications | The course will be reviewed. Topics covered in the course will be repeated |
13) | • Inventory planning | The course will be reviewed. Topics covered in the course will be repeated |
14) | • Inventory planning | The course will be reviewed. Topics covered in the course will be repeated. |
16) | Final Exam | |
16) | Final Exam |
Course Notes / Textbooks: | Ders Hocasının Notları |
References: | Diğer K aynaklar |
Learning Outcomes | 1 |
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Program Outcomes | ||||||||
1) Recognition of national legislation and international financial reporting standards in accounting | ||||||||
2) Preparation and interpretation of financial statements in accordance with the standards | ||||||||
3) Management of financial data | ||||||||
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | ||||||||
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | ||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | ||||||||
7) To be able to use the computer and the required package program. | ||||||||
9) To be conscious about business ethics and social responsibility. | ||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Recognition of national legislation and international financial reporting standards in accounting | 4 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 5 |
3) | Management of financial data | 4 |
4) | The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | 4 |
5) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | 5 |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 4 |
7) | To be able to use the computer and the required package program. | 3 |
9) | To be conscious about business ethics and social responsibility. | 4 |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 5 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Group study and homework | |
Lab | |
Reading | |
Homework | |
Problem Solving | |
Project preparation |
Semester Requirements | Number of Activities | Level of Contribution |
Quizzes | 2 | % 0 |
Homework Assignments | 2 | % 10 |
Midterms | 1 | % 40 |
Final | 1 | % 50 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Study Hours Out of Class | 16 | 96 |
Presentations / Seminar | 1 | 6 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 177 |