Food 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: | 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;
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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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6 |
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Program Outcomes | ||||||||||||||||||||||
1) Has sufficient background in mathematics, science and engineering related fields. | ||||||||||||||||||||||
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions. | ||||||||||||||||||||||
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose. | ||||||||||||||||||||||
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly. | ||||||||||||||||||||||
5) Selects and uses the modern techniques and tools necessary for engineering applications. | ||||||||||||||||||||||
6) Design experiments, conduct experiments, collect data, analyze and interpret results. | ||||||||||||||||||||||
7) Works individually and in multi-disciplinary teams. | ||||||||||||||||||||||
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources. | ||||||||||||||||||||||
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources. | ||||||||||||||||||||||
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources. | ||||||||||||||||||||||
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions. | ||||||||||||||||||||||
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose. | ||||||||||||||||||||||
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly. | ||||||||||||||||||||||
14) Selects and uses the modern techniques and tools necessary for engineering applications. | ||||||||||||||||||||||
15) Works individually and in multi-disciplinary teams | ||||||||||||||||||||||
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License. | ||||||||||||||||||||||
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio. | ||||||||||||||||||||||
18) Communicates using technical drawing. | ||||||||||||||||||||||
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources. | ||||||||||||||||||||||
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age. | ||||||||||||||||||||||
21) Has professional and ethical responsibility. | ||||||||||||||||||||||
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications. | ||||||||||||||||||||||
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Has sufficient background in mathematics, science and engineering related fields. | |
2) | Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions. | |
3) | Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose. | |
4) | Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly. | |
5) | Selects and uses the modern techniques and tools necessary for engineering applications. | |
6) | Design experiments, conduct experiments, collect data, analyze and interpret results. | |
7) | Works individually and in multi-disciplinary teams. | |
8) | Accesses information and conducts resource research for this purpose, uses databases and other information sources. | |
9) | Accesses information and conducts resource research for this purpose, uses databases and other information sources. | |
10) | Accesses information and conducts resource research for this purpose, uses databases and other information sources. | |
11) | Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions. | |
12) | Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose. | |
13) | Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly. | |
14) | Selects and uses the modern techniques and tools necessary for engineering applications. | |
15) | Works individually and in multi-disciplinary teams | |
16) | Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License. | |
17) | Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio. | |
18) | Communicates using technical drawing. | |
19) | Accesses information and conducts resource research for this purpose, uses databases and other information sources. | |
20) | Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age. | |
21) | Has professional and ethical responsibility. | |
22) | Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications. | |
23) | Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age. |
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 |