- Course Code
- İŞL203
- Semester
- Third Term (Fall)
- Theory+Practice
- 3 + 0
- ECTS
- 4
| Course Type | Compulsory Course |
|---|
| Course Level | Associate Degree |
|---|
| Year of Study | 2 |
|---|
| Semester | Third Term (Fall) |
|---|
| ECTS | 4 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Know the definition, purpose, scope, and basic concepts of cost accounting.
- Know cost accounting practices in the single-entry accounting system and prepares the cost of sales statement.
- Have the ability to define the concept of expenses and classify expenses.
- Learn the formation of direct raw material and supply expenses, direct labor expenses, and general production expenses.
- Know inventory valuation methods.
- Learn the methods of allocating expenses.
- Know the analysis of the job order costing system and the process costing system.
- Learn how to report cost information.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | İŞL103 General Accounting |
|---|
| Course Description | The course content includes general information on cost accounting, the concepts of cost and expense, the classification of expenses, direct raw materials and supplies, direct labor, and the formation of general production expenses, inventory valuation methods, expense allocation methods, the analysis of job order and process costing systems, accounting entries related to cost accounting according to the Uniform Chart of Accounts, and methods for reporting cost information. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Definition and Objectives of Cost Accounting |
|
2nd Week |
General Principles and Basic Concepts Related to Cost Accounting |
|
3rd Week |
The Concept of Expenses and Classification of Expenses |
|
4th Week |
Material and Supply Expenses |
|
5th Week |
Inventory Valuation Methods |
|
6th Week |
Labor Expenses |
|
7th Week |
General Production Expenses |
|
8th Week |
Midterm Exam |
|
9th Week |
Methods of Allocating Expenses |
|
10th Week |
Cost Systems and Job Order Cost Systems |
|
11th Week |
Process Cost Systems |
|
12th Week |
Cost Accounting Applications in the Uniform Accounting System |
|
13th Week |
Preparation of the Cost of Sales Statement |
|
14th Week |
Reporting Cost 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 |
1 |
14 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 128 |
| Total Work Load / 30 (h) | 4.26 |
| ECTS Credit of the Course | 4 |
|
| 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 |
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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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X |
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X |
| K10 |
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| K11 |
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| K12 |
X |
X |
X |
X |
X |
X |
X |
X |
| K13 |
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