Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 3 / Spring 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 advance cost accounting concepts and management accounting principles. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can calculate the prorducts costs. |
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 the advanced management accounting topics. |
PO-7 comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts. PO-14 have knowledge of new approaches used in production, fundamentals of production management, production systems, distribution planning and break-even analysis, installation placement and production planning. |
Examination |
| LO-3 | Can prepare the budgets of business . |
PO-7 comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts. PO-16 have information about management information systems and IT applications used in the fields of business and accounting practices, and acquire skills of using the necessary software. |
Examination |
| LO-4 | Can interpret managerial decisions. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. PO-7 comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts. PO-16 have information about management information systems and IT applications used in the fields of business and accounting practices, and acquire skills of using the necessary software. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| This course examines the principles and techniques of cost accounting and management accounting. It covers Standard Costing, Costs for Management Decisions, Cost-Volume-Profit Analysis, Budgeting, Activity Based Costing | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Process Costing. | Lecturing |
| 2 | Process Costing by FIFO. | Lecturing and example application |
| 3 | Costing in cogeneration system. | Lecturing and example application |
| 4 | Cogeneration system. | Lecturing and example application |
| 5 | Introduction to Managerial Accounting. | Lecturing |
| 6 | Standard Costing. | Lecturing |
| 7 | Variance analysis in Standart Costing. | Example application |
| 8 | mid-term exam | |
| 9 | Costs in Management Decisions Types of Costs Changes | Lecturing |
| 10 | Full and Variable Costing | Lecturing and example application |
| 11 | Cost Volume Profit Analysis | Lecturing and example application |
| 12 | Budgeting | Lecturing |
| 13 | Preparation of annual budgets in Business | Example application |
| 14 | Strategic Costing | Lecturing |
| 15 | Activity Based Costing | Lecturing |
| 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 | Büyükmirza, Kamil; Maliyet ve Yönetim Muhasebesi, Gazi Yayınevi, Ankara, 2011. | |
| 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 | 16 | 48 |
| Outside Class | |||
| a) Reading | 2 | 10 | 20 |
| b) Search in internet/Library | 1 | 14 | 14 |
| 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; | 128 | ||