International Relations | |||||
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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3 |
4 |
5 |
6 |
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Program Outcomes | ||||||||
1) Students will able to explain the essential body of knowledge in the area of International Relations, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models. | ||||||||
2) Students will able to employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions. | ||||||||
3) Students will able to categorize the basic concepts of Turkish politics, comparative politics, international relations, diplomatic history and foreign policy. | ||||||||
4) Students will able to analyze and critically evaluate local and global dynamics of contemporary socio-economic and political developments, foreign policy making and conflict resolution with all aspects. | ||||||||
5) Students will able to discover and create novel opportunities with an entrepreneurial spirit and use expertise to successfully establish and develop their own ventures. | ||||||||
6) Students will able to apply their knowledge in international institutions and multicultural environments and develop an interdisciplinary approach enabling them to relate and synthesize knowledge from diverse disciplines and draw novel conclusions. | ||||||||
7) Students will able to communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of International Relations. | ||||||||
8) Students will able to appreciate and defend human rights and multi-cultural diversity, and should emphatically interact with individuals from diverse cultural backgrounds in social and professional settings. | ||||||||
9) Students will able to identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Students will able to explain the essential body of knowledge in the area of International Relations, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models. | |
2) | Students will able to employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions. | |
3) | Students will able to categorize the basic concepts of Turkish politics, comparative politics, international relations, diplomatic history and foreign policy. | |
4) | Students will able to analyze and critically evaluate local and global dynamics of contemporary socio-economic and political developments, foreign policy making and conflict resolution with all aspects. | |
5) | Students will able to discover and create novel opportunities with an entrepreneurial spirit and use expertise to successfully establish and develop their own ventures. | |
6) | Students will able to apply their knowledge in international institutions and multicultural environments and develop an interdisciplinary approach enabling them to relate and synthesize knowledge from diverse disciplines and draw novel conclusions. | |
7) | Students will able to communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of International Relations. | |
8) | Students will able to appreciate and defend human rights and multi-cultural diversity, and should emphatically interact with individuals from diverse cultural backgrounds in social and professional settings. | |
9) | Students will able to identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society. |
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 |