Medicine
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 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) Describe the basic structure, development and normal mechanisms of the human in terms of molecules, cells, tissues, organs and systems
2) Investigates the abnormal structures and mechanisms in the human body, explains with the information depending on high quality scientific research, evaluates the reason of the diseases regarding in the interaction of the individual with his environment
3) Gain knowledge about basic and clinical medicine
4) Apply the knowledge, skills and attitudes required by the patient management in accordance with the modern medical concept.
5) Apply basic medical procedures necessary for diagnosis and treatment of diseases
6) Perform first level treatment for common diseases in the community based on scientific data and by using highly effective methods
7) Treat patients in emergency situations and transport the patient when needed
8) Perform preventive medicine and forensic medicine applications
9) Evaluate the effects of environmental factors on human health
10) Gain knowledge about the structure and functioning of the National Health System
11) Advocate for the health promotion, and development of health care services for the benefits of the individuals in the community
12) Define legal responsibilities and ethical principles
13) Act in accordance with professional values, ethical principles and legal regulations
14) Take responsibility for lifelong learning and personal assessment
15) Organize and attend to scientific meetings and conduct scientific projects
16) Know at least one common foreign language sufficient to keep up with current medical literature and communicate with peers; and use statistics and computer programmes to evaluate scientific studies

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Describe the basic structure, development and normal mechanisms of the human in terms of molecules, cells, tissues, organs and systems
2)	Investigates the abnormal structures and mechanisms in the human body, explains with the information depending on high quality scientific research, evaluates the reason of the diseases regarding in the interaction of the individual with his environment
3)	Gain knowledge about basic and clinical medicine
4)	Apply the knowledge, skills and attitudes required by the patient management in accordance with the modern medical concept.
5)	Apply basic medical procedures necessary for diagnosis and treatment of diseases
6)	Perform first level treatment for common diseases in the community based on scientific data and by using highly effective methods
7)	Treat patients in emergency situations and transport the patient when needed
8)	Perform preventive medicine and forensic medicine applications
9)	Evaluate the effects of environmental factors on human health
10)	Gain knowledge about the structure and functioning of the National Health System
11)	Advocate for the health promotion, and development of health care services for the benefits of the individuals in the community
12)	Define legal responsibilities and ethical principles
13)	Act in accordance with professional values, ethical principles and legal regulations
14)	Take responsibility for lifelong learning and personal assessment
15)	Organize and attend to scientific meetings and conduct scientific projects
16)	Know at least one common foreign language sufficient to keep up with current medical literature and communicate with peers; and use statistics and computer programmes to evaluate scientific studies

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