Child Development
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:

Department/Faculty/University

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) Have knowledge of children's development, learning characteristics and difficulties.
2) It acquires basic and updated theoretical and practical knowledge in child development by using the necessary teaching and learning tools and resources.
3) It has the knowledge of evaluating and interpreting the correctness, reliability and validity of information about child development.
4) In the field of child development, interprets and evaluates evidence-based data, using advanced knowledge and skills, covering areas of physical-motor, cognitive, language, social-emotional, sensory development, for children with normal and abnormal development by observing ethical values. develops solutions and makes team work.
5) In the field of child development, it has the ability to produce different solutions with a evidence-based approach to problem situations for children with normal and abnormal development.
6) Responsible for trans-disciplinary work in the field of child development and fulfill its duty effectively.
7) Introduces the theoretical and practical advanced knowledge acquired in the field of child development, shows the generations and the learning.
8) Vocational projects, researches and activities plans, practices and processes are evaluated and evaluated for the social environment in which they live with the awareness of social responsibility.
9) It informs the related persons and institutions about the issues related to the field of child development and shares suggestions of solutions for problems and problems with active and qualified experts by supporting quantitative and qualitative support.
10) Evaluates its knowledge with a critical approach, determines its own learning needs and directs its learning
11) Develops a positive attitude towards lifelong learning by using the ways of reaching information effectively.
12) Quality management and processes, including infants, children and families, have sufficient awareness of individual, environmental protection and occupational safety, act and participate in these processes.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Have knowledge of children's development, learning characteristics and difficulties.
2)	It acquires basic and updated theoretical and practical knowledge in child development by using the necessary teaching and learning tools and resources.
3)	It has the knowledge of evaluating and interpreting the correctness, reliability and validity of information about child development.
4)	In the field of child development, interprets and evaluates evidence-based data, using advanced knowledge and skills, covering areas of physical-motor, cognitive, language, social-emotional, sensory development, for children with normal and abnormal development by observing ethical values. develops solutions and makes team work.
5)	In the field of child development, it has the ability to produce different solutions with a evidence-based approach to problem situations for children with normal and abnormal development.
6)	Responsible for trans-disciplinary work in the field of child development and fulfill its duty effectively.
7)	Introduces the theoretical and practical advanced knowledge acquired in the field of child development, shows the generations and the learning.
8)	Vocational projects, researches and activities plans, practices and processes are evaluated and evaluated for the social environment in which they live with the awareness of social responsibility.
9)	It informs the related persons and institutions about the issues related to the field of child development and shares suggestions of solutions for problems and problems with active and qualified experts by supporting quantitative and qualitative support.
10)	Evaluates its knowledge with a critical approach, determines its own learning needs and directs its learning
11)	Develops a positive attitude towards lifelong learning by using the ways of reaching information effectively.
12)	Quality management and processes, including infants, children and families, have sufficient awareness of individual, environmental protection and occupational safety, act and participate in these processes.

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