Doctorate of Accounting and Auditing | |||||
PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 |
Course Code: | MUDE602 | ||||||||
Course Name: | Advanced Cost Accounting | ||||||||
Course Semester: | Spring | ||||||||
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 |
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Course Assistants: |
Course Objectives: | Calculation of the costs of products, with different cost methods making comparisons, creating cost methods and systems. |
Course Content: | Concepts related to cost accounting, classification of expenses, cost elements and cost of product produced, cost accounting record system, first item and material expenses - worker wages and expenses - examination of depreciation and other expenses, cost methods. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | Cost, expense, loss, payment, spending concepts and problems with the relationship between cost accounting and financial accounting | Course Notes |
2) | Cost accounting systems | Course Notes |
3) | Classification of expenses and sample applications | Course notes |
4) | Production cost elements and calculation of the cost of the manufactured product | Course Notes |
5) | Creation of the cost of the product sold | Course notes |
6) | Sample solution | Course notes |
7) | Midterm | |
8) | Problems with the cost accounting recording system | Course notes |
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Course Notes / Textbooks: | Akdoğan, N. ( 2009 ). Maliyet Muhasebesi Uygulamaları. Ankara: Gazi Kitabevi Büyükmirza, K. ( 2008 ). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi |
References: | Akdoğan, N. ( 2009 ). Maliyet Muhasebesi Uygulamaları. Ankara: Gazi Kitabevi Büyükmirza, K. ( 2008 ). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi |
Learning Outcomes | 1 |
3 |
2 |
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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. | |||||||||
8) To gain an interdisciplinary perspective. | |||||||||
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 | |
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. | 5 |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 5 |
7) | To be able to use the computer and the required package program. | 3 |
8) | To gain an interdisciplinary perspective. | 5 |
9) | To be conscious about business ethics and social responsibility. | 5 |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 3 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Thesis Preparation | |
Web Based Learning | |
Internship/Onsite Practice |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application | |
Individual Project | |
Tez Sunma | |
Case study presentation | |
Staj/ Yerinde Uygulama Değerlendirmesi |
Semester Requirements | Number of Activities | Level of Contribution |
Midterms | 1 | % 40 |
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 |
Field Work | 16 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |