Learn the fundamentals of cost account, types of expenses and principles of booking these expenses.
Have the ability to calculate costs in production.
Have the ability to prepare cost and expense tables.
Learn how to report interpret the tables prepared.
Gain knowledge about the process of cost accounting in Uniform System of Accounting.
Learn how to calculate total and unit costs for joint products, by products and products.
Have knowledge about different cost systems.
Have the ability to prepare budgets and make decisions in management state.
Mode of Delivery
Face to face
Prerequisites
No
Recommended Optional Programme Components
None
Course Description
This course covers cost systems and methods (order, stage, standard and direct costing), activity based costing, target and quality costing, budget preparation and control. Standard setting, variance analysis and reporting are also examined.
Course Contents
WEEK
TOPICS
1st Week
Spesific order cost system
2nd Week
Phase cost system
3rd Week
Standard cost method
4th Week
Standard cost method
5th Week
Gap analysis
6th Week
Gap analysis
7th Week
Midterm exams
8th Week
Reporting of financial ınformation
9th Week
Reporting of financial ınformation
10th Week
Usage of reports in management decisions
11th Week
Preparation of business budgets
12th Week
Controlling of business budgets
13th Week
Controlling of business budgets
14th Week
Review
Recommended or Required Reading
Akdoğan, N. (2015). Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları. Gazi Kitabevi.
Planned Learning Activities and Teaching Methods
Lecture
Problem Solving
Project
Assessment Methods and Criteria
Quantity
Percentage (%)
Mid-term
1
30
Quiz
1
20
Total(%)
50
Contribution of In-term Studies to Overall Grade(%)
50
Contribution of Final Examination to Overall Grade(%)
