- Course Code
- MUH313
- Semester
- Fifth Term (Fall)
- Theory+Practice
- 3 + 0
- ECTS
- 5
| Course Type | Compulsory Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | 3 |
|---|
| Semester | Fifth Term (Fall) |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Learn the fundamentals of cost account, types of expenses and principles of booking exthese 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 focuses on cost concepts and elements, the place and functioning of cost accounting in an organisation, the implementation of the uniform cost accounting system in Turkey and cost accounts. Topics include direct costs of raw materials and supplies, the formation and valuation methods of inventory costs, direct labour costs, and the recognition and allocation of overhead costs. In addition, the allocation of manufacturing overheads to finished goods, by-products and co-products is examined. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Fundamentals and basics of cost accounting |
|
2nd Week |
Cost Accounting applications in Uniform System of Accounting. |
|
3rd Week |
Preparation of Cost of Sales Table |
|
4th Week |
Classification of expenses |
|
5th Week |
Direct Raw Materials Expenses |
|
6th Week |
Valuation methods of inventory |
|
7th Week |
Valuation methods of inventory |
|
8th Week |
Midterm exams |
|
9th Week |
Supplies Expenses valuation methods of inventory |
|
10th Week |
Structure of Direct Labour Expenses |
|
11th Week |
Structure of General Producting Expenses |
|
12th Week |
Acounting of General Producting Expenses |
|
13th Week |
Allocation of expenses to the expence centers (I. Allocation, II. Allocation, III. Allocation) |
|
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(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
3 |
3 |
| Preparation for Quiz |
1 |
6 |
6 |
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
35 |
35 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
3 |
3 |
| Homework |
|
|
|
| Total Work Load | 151 |
| Total Work Load / 30 (h) | 5.03 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
Programme Qualifications / Learning Outcomes
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LO1 |
LO2 |
LO3 |
LO4 |
LO5 |
LO6 |
LO7 |
LO8 |
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| K3 |
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| K4 |
X |
X |
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X |
| K5 |
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| K6 |
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| K7 |
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