Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Fall Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | ACCOUNTING AND TAX PRACTICES | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | HATİCE İLLEEZ, | ||||
| 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 main production cost elements. |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Examination |
| LO-2 | can summarize basic costing approaches |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Examination |
| LO-3 | can help resolutions to be taken on the management of business costs. |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Examination |
| LO-4 | can explain the fundamental concepts related to cost accounting. |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| 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 , Accounting Chart (7/A) | Narration Method |
| 2 | Material Costs | Narration Method |
| 3 | Methods of Material Costs (FIFO, Average costs, Real costs) | Narration Method |
| 4 | Methods of Material Costs (FIFO, Average costs, Real costs) | Narration Method |
| 5 | Labor Costs | Narration Method |
| 6 | Labor Costs | Narration Method |
| 7 | Allocation of Overhead Costs (Direct) | Problem Solving Method |
| 8 | mid-term exam | |
| 9 | Allocation of Overhead Costs (Step-down, Mathematical) | Narration Method |
| 10 | Allocation of Overhead Costs (Step-down, Mathematical) | Narration Method |
| 11 | Loading costs to products-third distribution | Narration Method |
| 12 | Loading costs to products-third distribution | Narration Method |
| 13 | Basic Costing Approaches, Job-order Costing | Narration Method |
| 14 | Process Costing System | Problem Solving Method |
| 15 | Process Costing System | Problem Solving Method |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | https://ets.anadolu.edu.tr/storage/nfs/MUH301U/ebook/MUH301U-12V5S1-8-0-1-SV1-ebook.pdf | |
| 2 | https://icerik.ataaof.edu.tr/?d=maliyetmuhasebesii | |
| 3 | Civelek, M. ve Özkan, A. (2008). Maliyet Muhasebesi. Detay yayıncılık | |
| Required Course instruments and materials | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 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 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 4 | 14 | 56 |
| Outside Class | |||
| a) Reading | 0 | ||
| 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 | 2 | 6 | 12 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 5 | 10 | 50 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 120 | ||