| Course Type | Elective Course |
|---|
| Course Level | Doctorate Of Science |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 15 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Learn the types and features of the cost information when decision making is required for an organisation.
- Learn the types of expenses, in which unit of the organisation they realized and their relatioship with finished goods.
- Learn the process of allocating expenses into cost.
- Learn how to distribute expenses into finished goods, work-in process inventory etc.
- Learn the capability to choose the best available option by calculating the cost of each option in decision making.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | Topics related cost accounting are examined at doctorate level. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Cost Terms, Concepts and Classification I |
|
2nd Week |
Cost Terms, Concepts and Classification II |
|
3rd Week |
Types and Classification of Costs I |
|
4th Week |
Types and Classification of Costs II |
|
5th Week |
Cost Allocation and Cost Assignment I |
|
6th Week |
Cost Allocation and Cost Assignment II |
|
7th Week |
Cost Allocation and Cost Assignment III |
|
8th Week |
Midterm |
|
9th Week |
Cost Allocation and Cost Assignment IV |
|
10th Week |
Cost Allocation and Cost Assignment V |
|
11th Week |
Costing Methods I |
|
12th Week |
Costing Methods II |
|
13th Week |
Costing Methods III |
|
14th Week |
Bookkeeping in Cost Accounting |
|
15th Week |
General Assessment |
|
| Recommended or Required Reading | Karakaya, M. , Maliyet Muhasebesi, Gazi Kitabevi, 2007
Akdoğan, N. , Maliyet Muhasebesi, Gazi Kitabevi, 2009
Yükçü, S. , Yönetim Açısından Maliyet Muhasebesi, Altın Nokta Basın Yayın Dağıtım, 2011
|
|---|
| Planned Learning Activities and Teaching Methods |
- Problem Solving
- Case Study
- Lecture
|
|---|
| 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 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
2 |
30 |
60 |
| Preparation for Final exam |
1 |
60 |
60 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
40 |
40 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
10 |
10 |
| Homework |
8 |
30 |
240 |
| Total Work Load | 455 |
| Total Work Load / 30 (h) | 15.16 |
| ECTS Credit of the Course | 15 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
