Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH203 - ACCOUNTING AND TAX PRACTICES

Code: MUH203 Course Title: COST ACCOUNTING Theoretical+Practice: 3+1 ECTS: 4
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

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) Expression / Question-Answer
2 Material Costs Expression / Question-Answer
3 Methods of Material Costs (FIFO, Average costs, Real costs) Expression / Question-Answer
4 Methods of Material Costs (FIFO, Average costs, Real costs) Expression / Question-Answer
5 Labor Costs Expression / Question-Answer
6 Labor Costs Expression / Question-Answer
7 Allocation of Overhead Costs (Direct) Expression / Question-Answer
8 mid-term exam
9 Allocation of Overhead Costs (Step-down, Mathematical) Expression / Question-Answer
10 Allocation of Overhead Costs (Step-down, Mathematical) Expression / Question-Answer
11 Loading costs to products-third distribution Expression / Question-Answer
12 Loading costs to products-third distribution Expression / Question-Answer
13 Basic Costing Approaches, Job-order Costing Expression / Question-Answer
14 Process Costing System Expression / Question-Answer
15 Process Costing System Expression / Question-Answer
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