COST ACCOUNTING

MVE201

Course Code: MVE201
Semester: Third Term (Fall)
Theory+Practice: 3 + 0
ECTS: 3

Course Type

Compulsory Course

Course Level

Associate Degree

Year of Study

Semester

Third Term (Fall)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Evaluate the financial position and financial operations of the firm.
Forecast the manufacturing costs accurately.
Calculate unit costs, prepare control plans.
Know 7/A and 7/B applications of the Turkish Chart of Cost Accounting.
Create the cost accounting system.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

SBM101 Accounting I, SBM102 Accounting II

Course Description

The objective of the course is to fulfill the students with the knowledge for analysing and evaluating financial positions of the manufacturing firms. Analysing the factors that create and affect production costs, calculating the product unit cost. Planning and controlling the activities of the firm and using the these informations for desicion making.

Course Contents

WEEK	TOPICS
1^st Week	Concept of Cost Accounting
2^nd Week	Concepts of cost and expense
3^rd Week	Concepts of cost and expense
4^th Week	Alternative 7/A
5^th Week	Alternative 7/B
6^th Week	Direct material and supply expenses
7^th Week	Labor expenses
8^th Week	Midterm exam
9^th Week	Labor expenses
10^th Week	General Administrative Expenses
11^th Week	General Administrative Expenses
12^th Week	Cost allocation
13^th Week	Cost allocation
14^th Week	Formation of cost accounting system
15^th Week	Review

Recommended or Required Reading

- Maliyet Muhasebesi Uygulamaları (Akdoğan, N.)
- Maliyet ve Yönetim Muhasebesi (Büyükmirza, K.)
- Maliyet Muhasebesi (Taş, F.)

Planned Learning Activities and Teaching Methods

Lecture
Practice

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	30
Quiz	1	20
Other	1	10
Total(%)		60
Contribution of In-term Studies to Overall Grade(%)		60
Contribution of Final Examination to Overall Grade(%)		40
Total(%)		100

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10