Information Package
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Program of Industrial Engineering (English 30%)

SOS222

COST ANALYSIS

Course Code
SOS222
Semester
Fourth Term (Spring)
Theory+Practice
3 + 1
ECTS
5
Course TypeCompulsory Course
Course LevelBachelor's Degree
Year of Study2
SemesterFourth Term (Spring)
ECTS5
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Understand basic accounting concepts.
  2. Basic accounting records and financial statements can be prepared. Understand and interpret financial statements
  3. Explain cost-volume and profit analysis, identify break-even point
  4. Define cost concepts, use costing methods in production and service systems
  5. .
  6. .
  7. .
  8. .
  9. .
  10. Can explain the concept of activity based costing.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThe course is designed to show the role of management accounting information in organizational control and examines a range of emerging issues in management accounting such as activity based costing, value management, non financial measures of performance and management accounting in service industries.
Course Contents
WEEK TOPICS
1st Week Basic Accounting Concepts
2nd Week Basic Financial Statements and Performance Evaluation
3rd Week Merchandising Activities and Inventory
4th Week Assets and Depreciation
5th Week Liabilities and Equity
6th Week Financial markets ant Investments
7th Week Cost Concepts
8th Week Midterm
9th Week Cost-Volume-Profit
10th Week Costing Systems
11th Week Costing Systems
12th Week Cost Allocation
13th Week Decision Analysis
14th Week Decision Analysis
Recommended or Required ReadingFinancial & Managerial Accounting: The Basis for Business Decisions, J R Williams, S F Haka, M S Bettner & J V Carcello, McGraw-Hill, 14th ed., 2008
Introduction to Managerial Accounting, J M Folk, R H Garrison & E Noreen, McGraw-Hill, 2002.
Principles of Accounting, B E Needles, Jr., M Powers, S Crosson, Houghton Mifflin, 2002.
Accounting Principles, J J Weygandt, D E Kieso, & P D Kimmel, Wiley, 8th ed., 2008.
Management Accounting, A A Atkinson, R S Kaplan, S Mark & S Young, Pearson-Prentice Hall, 4th ed., 2004
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Problem Solving
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 35
Quiz 1 20
Attendance 1 10
Total(%) 65
Contribution of In-term Studies to Overall Grade(%) 65
Contribution of Final Examination to Overall Grade(%) 35
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 2 2
Preparation for Quiz 1 2 2
Individual or group work 14 3 42
Preparation for Final exam 1 20 20
Course hours 14 4 56
Preparation for Midterm exam 1 20 20
Laboratory (including preparation)
Final exam 1 2 2
Homework
Total Work Load144
Total Work Load / 30 (h)4.8
ECTS Credit of the Course5
Language of Instruction-
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8 LO9 LO10
K1 X X X
K2 X
K3 X
K4
K5
K6
K7
K8
K9
K10
K11