Information Package
baskent.edu.tr

Master's of Business Administration without Thesis (Distance Education)

MANU523

COST ACCOUNTING

Course Code
MANU523
Semester
-
Theory+Practice
3 + 0
ECTS
8
Course TypeElective Course
Course LevelMaster's Degree Without Thesis
Year of Study-
Semester-
ECTS8
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Explain why organisations need to know how much products, processes and services cost and why they need costing systems.
  2. Explain why the concept of "cost" needs to be qualified as direct, full, marginal etc, in order to be meaningful.
  3. Distinguish between fixed, variable and semi-variable costs.
  4. Explain the concept of contribution and its use in cost-volume-profit (CVP) analysis.
  5. Prepare break-even charts and profit/volume graphs for a single product or service.
  6. Calculate direct, variable and full costs of products, services and activities using overhead absorption rates to trace indirect costs to cost units.
Mode of DeliveryE-Learning
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThis course is organized to introduce basic cost accounting concepts and techniques with an emphasis on providing information for management decision making. Topics include comparison of cost and expense concepts, flow of costs, classifications of costs, accumulation of direct materials cost, direct labor cost, manufacturing overhead cost, assignment of manufacturing overhead costs to cost centers, assignment of the costs of supporting service functions, analysis of the process cost system, job order cost system and standard cost system. In addition, this course aims to relate the Uniform Chart of Accounts with respect to cost accounting purposes.
Course Contents
WEEK TOPICS
1st Week Cost Terms, Concepts and Classification I
2nd Week Cost Terms, Concepts and Classification II
3rd Week Types and Classification of Costs I
4th Week Types and Classification of Costs II
5th Week Cost Allocation and Cost Assignment I
6th Week Cost Allocation and Cost Assignment II
7th Week Cost Allocation and Cost Assignment III
8th Week Assignment
9th Week Cost Allocation and Cost Assignment IV
10th Week Cost Allocation and Cost Assignment V
11th Week Costing Methods I
12th Week Costing Methods III
13th Week Costing Methods III
14th Week Bookkeeping in Cost Accounting
15th Week General Review
Recommended or Required ReadingKarakaya, M. , Maliyet Muhasebesi, Gazi Kitabevi, 2007
Yardımcı Kaynaklar;
- Akdoğan, N. , Maliyet Muhasebesi, Gazi Kitabevi, 2009
- S., Yükçü, Yönetim Açısından Maliyet Muhasebesi, Altın Nokta Basın Yayın Dağıtım, 2011
Planned Learning Activities and Teaching Methods
  • Lecture
  • Problem Solving
Assessment Methods and Criteria
Quantity Percentage (%)
Assignment 1 20
Total(%) 20
Contribution of In-term Studies to Overall Grade(%) 20
Contribution of Final Examination to Overall Grade(%) 80
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam
Preparation for Quiz
Individual or group work 1 55 55
Preparation for Final exam 1 80 80
Course hours 14 1 14
Preparation for Midterm exam
Laboratory (including preparation)
Final exam 1 10 10
Homework 3 30 90
Total Work Load249
Total Work Load / 30 (h)8.3
ECTS Credit of the Course8
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6
K1 X
K2 X
K3 X
K4 X
K5 X
K6 X
K7 X
K8 X
K9 X
K10 X
K11 X
K12 X
K13 X
K14 X
K15 X
K16 X