PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE602

Course Name:

Advanced 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:

Compulsory

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT

Course Assistants:

Course Objective and Content

Course Objectives:	Calculation of the costs of products, with different cost methods making comparisons, creating cost methods and systems.
Course Content:	Concepts related to cost accounting, classification of expenses, cost elements and cost of product produced, cost accounting record system, first item and material expenses - worker wages and expenses - examination of depreciation and other expenses, cost methods.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Calculates the costs of the products in different ways.
2) It constitutes the cost of the product sold. Makes analysis and comments on stock valuation methods. Loads the general production costs to the products in different ways
Field Specific Competence
1) Makes calculations and comments on loading costs on products.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Cost, expense, loss, payment, spending concepts and problems with the relationship between cost accounting and financial accounting	Course Notes
2)	Cost accounting systems	Course Notes
3)	Classification of expenses and sample applications	Course notes
4)	Production cost elements and calculation of the cost of the manufactured product	Course Notes
5)	Creation of the cost of the product sold	Course notes
6)	Sample solution	Course notes
7)	Midterm
8)	Problems with the cost accounting recording system	Course notes
9)
10)
11)
12)
14)
15)
16)

Sources

Course Notes / Textbooks:	Akdoğan, N. ( 2009 ). Maliyet Muhasebesi Uygulamaları. Ankara: Gazi Kitabevi Büyükmirza, K. ( 2008 ). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi
References:	Akdoğan, N. ( 2009 ). Maliyet Muhasebesi Uygulamaları. Ankara: Gazi Kitabevi Büyükmirza, K. ( 2008 ). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi

Course-Program Learning Outcome Relationship

Learning Outcomes	1	3	2
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
8) To gain an interdisciplinary perspective.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting
2)	Preparation and interpretation of financial statements in accordance with the standards
3)	Management of financial data
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5)	Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.	5
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5
7)	To be able to use the computer and the required package program.	3
8)	To gain an interdisciplinary perspective.	5
9)	To be conscious about business ethics and social responsibility.	5
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	3

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Thesis Preparation
Web Based Learning
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Individual Project
Tez Sunma
Case study presentation
Staj/ Yerinde Uygulama Değerlendirmesi

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Field Work	16	96
Midterms	1	12
Final	1	15
Total Workload		171