Architecture (English)
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:

Spring

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 Elective

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) - 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.

Course - Learning Outcome Relationship

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.

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