| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Can explain production cost elements. |
PO-7 comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-2 |
Can explain costing approaches |
PO-7 comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-3 |
Can analyze the cost decisions in top management level. |
PO-7 comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
| LO-4 |
Can analyze the elements of the production costs. |
PO-7 comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| This course examines the fundamental principles and techniques of cost accounting. It covers Cost Accounts in Uniform Accounting Chart, Material Costs, Labor Costs, Overhead Costs, and Introduction of Basic Costing Approaches. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Introduction to Cost Accounting
|
Lecturing |
| 2 |
Cost Accounts in Uniform Accounting Chart (7/A)
|
Lecturing |
| 3 |
Cost Accounts in Uniform Accounting Chart (7/B) |
Lecturing |
| 4 |
Material Costs |
Lecturing |
| 5 |
Labor Costs |
Lecturing |
| 6 |
Overhead Costs |
Lecturing |
| 7 |
Allocation of Overhead Costs (Direct, Step-down, Mathematical)
|
Lecturing and problem solving |
| 8 |
mid-term exam |
|
| 9 |
Allocation of Overhead Costs (Direct, Step-down, Mathematical)
|
Example application |
| 10 |
Basic Costing Approaches, Job-order Costing |
Lecturing and example application |
| 11 |
Process Costing System |
Lecturing and axample application |
| 12 |
Process Costing System |
Example application |
| 13 |
Process Costing System FIFO |
Example application |
| 14 |
Joint Costs |
Lecturing and example application |
| 15 |
Allocation techniques of Joint Costs
|
Example application |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Civelek, Muzaffer; Azzem Özkan; Maliyet ve Yönetim Muhasebesi, Detay Yayıncılık, Ankara, 2011. (Main Textbook) |
| 2 |
Civelek, Muzaffer; Azzem Özkan; Temel ve Tekdüzen Maliyet Muhasebesi, Detay Yayıncılık, Ankara, 2011. |
| 3 |
Büyükmirza, Kamil; Maliyet ve Yönetim Muhasebesi, Barış Kitap Basın Yayın, Ankara, 2009. |
| Required Course instruments and materials |
| textbook and notes. |
