- Course Code
- KİY205
- Semester
- Third Term (Fall)
- Theory+Practice
- 3 + 0
- ECTS
- 5
| Course Type | Compulsory Course |
|---|
| Course Level | Associate Degree |
|---|
| Year of Study | 2 |
|---|
| Semester | Third Term (Fall) |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Knows the definition, scope, basic concepts of cost accounting, cost and expense concepts and cost flow.
- Define the concept of expense and classify expenses.
- Knows cost elements and material valuation methods.
- Knows the formation of direct first material and material costs and direct labour costs.
- Knows general production costs and can allocate general production costs according to cost locations.
- Knows inventory control methods.
- Knows cost systems and methods used in allocating costs.
- Knows the analysis of order cost system and stage cost systems.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | No |
|---|
| Course Description | General information about cost accounting, cost and expense concepts, cost flow, classification of costs, formation of direct raw material and material and direct labor costs, allocation of general production costs to cost centers, methods used to share costs collected in auxiliary production and service cost centers, order, phase and Analysis of standard cost systems is included in the course content. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
General information about the scope, structure, and assessment of the course |
|
2nd Week |
General principles and basic concepts related to cost accounting |
|
3rd Week |
The concept of expenses and the classification of expenses |
|
4th Week |
Classification of expenses |
|
5th Week |
Cost elements and material valuation methods |
|
6th Week |
Raw material and material costs |
|
7th Week |
Inventory control methods |
|
8th Week |
Midterm Exam |
|
9th Week |
Direct labor expenses |
|
10th Week |
General production costs |
|
11th Week |
Cost Systems |
|
12th Week |
Job Order Cost Systems |
|
13th Week |
Process Cost Systems |
|
14th Week |
Reporting Financial Information |
|
| Recommended or Required Reading | Gürdal, Kadir. (2019) Maliyet Muhasebesi, Ankara, Siyasal Kitapevi, 1. Baskı.
Kaygusuz, Sait ve Dokur, Şükrü (2018) Maliyet Muhasebesi, Bursa, Dora Yayınları, 3. Baskı.
|
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Practice
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
45 |
45 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
35 |
35 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 166 |
| Total Work Load / 30 (h) | 5.53 |
| 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 |
| K1 |
X |
X |
X |
X |
X |
X |
X |
X |
| K2 |
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| K3 |
X |
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X |
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X |
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| K4 |
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| K5 |
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| K6 |
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| K7 |
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| K8 |
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| K9 |
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| K10 |
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| K11 |
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| K12 |
X |
X |
X |
X |
X |
X |
X |
X |
| K13 |
X |
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