Arts and Culture Management
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

ACCA306

Course Name:

Cost Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

University / Foreign Language

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

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

Course Assistants:

Course Objective and Content

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.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Explain the basic concepts of cost
2) Classify costs based on different criteria
3) Explain the elements that make up the cost.
4) Define and compares cost systems.
5) Explain inventory valuation methods.
6) Explain cost-quantity relationships.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

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	-

Sources

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

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4	5	6
Program Outcomes
1) 1- Has knowledge about art culture and aesthetic issues. 2-Has knowledge about art history which is specific to the field of art concerned. 3-Knowledge of art and design materials. 4-Has knowledge about art and design methods and techniques. 5-Has knowledge about legal regulations and procedures in the field of art concerned. 6-Has knowledge about the interdisciplinary interaction with which the related art field is related. 7-Has knowledge about research methods. 8- Has knowledge about methods of artistic criticism. 9-Knowledge of art and science ethics.
2) 1-Provides theory and application integrity. 2. Uses methods and techniques related to the field of art. 3-Evaluates the interaction of the subdisciplines within the field of art. 4-Based on the analysis has the ability to interpret. 5-Develops multi-dimensional perception, thinking, designing, practicing ability. 6-Concrete sensory perception.
3) 1-Works alone, independently and / or within the group, compatible and productive. 2- It takes place actively in project processes. 3-Share the original works about the field with the society and evaluate the results.
4) To be able to evaluate advanced knowledge and skills in the field with a critical approach, - Being able to identify and learn learning needs. - Being able to develop a positive attitude about learning life.
5) To be able to inform related persons and institutions about issues related to the field; to be able to transfer ideas and suggestions for solutions to problems in writing and verbally. - To share ideas and suggestions for solutions to problems with experts and non-experts by supporting quantitative and qualitative data. -To organize projects and activities for the social environment with social responsibility awareness and apply them. - Can use a foreign language at least in the European Language Portfolio B1 General Level to monitor the information in the field and communicate with colleagues. - To be able to use information and communication technologies with the computer software at least at the level of European Computer Use License Advanced level required by the field.
6) - Be able to carry out an advanced study independently of the field. - Being able to take responsibility as individuals and team members to solve complex and unforeseen problems encountered in field related applications. - Planning and managing activities for the development of employees under their responsibility in a project framework.
7) - To comply with social, scientific, cultural and ethical values in the process of collecting, interpreting, implementing and announcing results related to the field. - The universality of social rights, social justice, quality culture and protection of cultural values and having adequate consciousness about environmental protection, occupational health and safety issues.
8) Has knowledge of artistic criticism methods.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	1- Has knowledge about art culture and aesthetic issues. 2-Has knowledge about art history which is specific to the field of art concerned. 3-Knowledge of art and design materials. 4-Has knowledge about art and design methods and techniques. 5-Has knowledge about legal regulations and procedures in the field of art concerned. 6-Has knowledge about the interdisciplinary interaction with which the related art field is related. 7-Has knowledge about research methods. 8- Has knowledge about methods of artistic criticism. 9-Knowledge of art and science ethics.	2
2)	1-Provides theory and application integrity. 2. Uses methods and techniques related to the field of art. 3-Evaluates the interaction of the subdisciplines within the field of art. 4-Based on the analysis has the ability to interpret. 5-Develops multi-dimensional perception, thinking, designing, practicing ability. 6-Concrete sensory perception.	4
3)	1-Works alone, independently and / or within the group, compatible and productive. 2- It takes place actively in project processes. 3-Share the original works about the field with the society and evaluate the results.	4
4)	To be able to evaluate advanced knowledge and skills in the field with a critical approach, - Being able to identify and learn learning needs. - Being able to develop a positive attitude about learning life.	3
5)	To be able to inform related persons and institutions about issues related to the field; to be able to transfer ideas and suggestions for solutions to problems in writing and verbally. - To share ideas and suggestions for solutions to problems with experts and non-experts by supporting quantitative and qualitative data. -To organize projects and activities for the social environment with social responsibility awareness and apply them. - Can use a foreign language at least in the European Language Portfolio B1 General Level to monitor the information in the field and communicate with colleagues. - To be able to use information and communication technologies with the computer software at least at the level of European Computer Use License Advanced level required by the field.	3
6)	- Be able to carry out an advanced study independently of the field. - Being able to take responsibility as individuals and team members to solve complex and unforeseen problems encountered in field related applications. - Planning and managing activities for the development of employees under their responsibility in a project framework.	2
7)	- To comply with social, scientific, cultural and ethical values in the process of collecting, interpreting, implementing and announcing results related to the field. - The universality of social rights, social justice, quality culture and protection of cultural values and having adequate consciousness about environmental protection, occupational health and safety issues.	3
8)	Has knowledge of artistic criticism methods.	3

Learning Activity and Teaching Methods

Expression
Lesson
Reading
Homework
Problem Solving
Project preparation

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Presentation

Assessment & Grading

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

Workload and ECTS Credit Grading

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