Nevşehir Hacı Bektaş Veli University Course Catalogue
|
|||||
| Year/Semester of Study | 3 / Fall Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | BUSINESS ADMINISTRATION | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | AHMET TANÇ, ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The objective of this course is to provide the students about basic cost accounting concepts and principles. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can explain production cost elements. |
PO- |
Examination |
| LO-2 | Can explain costing approaches |
PO- |
Examination |
| LO-3 | Can analyze the cost decisions in top management level. |
PO- |
Examination |
| LO-4 | Can analyze the elements of the production costs. |
PO- |
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. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 2 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 3 | 14 | 42 |
| b) Search in internet/Library | 0 | ||
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 3 | 7 | 21 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 130 | ||