Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / İŞLTZİÖ536 - BUSINESS ADMINISTRATION (MASTER'S DEGREE PROGRAMME WITHOUT THESIS)

Code: İŞLTZİÖ536

Course Title: COST ACCOUNTING

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

1 / Spring Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

BUSINESS ADMINISTRATION (MASTER'S DEGREE PROGRAMME WITHOUT THESIS)

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 about the basic 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 about the basic 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 explain about management accounting in introductiory 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 about 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, Basic Costing Approaches, and Introduction to Management Accounting.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Introduction to Cost Accounting
2	Uniform Chart of Accounts In Cost Accounts (7 / A and 7 / B)	Lecturing
3	Raw Materials and Supplies Expense	Lecturing
4	Personnel Expenses	Lecturing
5	General production expenses	Lecturing
6	Distribution of General production expenses.(Direct, Mathematical Distribution)	Lecturing
7	Basic Costing Methods, Order Costing	Lecturing and problem solving
8	mid-term exam
9	Process costing	Lecturing and problem solving
10	Wastage costs in Process costing	Lecturing and problem solving
11	Costing in cogeneration system	Lecturing and problem solving
12	Introduction to Managerial Accounting Full and Variable Costing	Lecturing and problem solving
13	Standard Costing	Lecturing and problem solving
14	Activity-Based Costing	Lecturing and problem solving
15	Life cycle costing, Target costing, Kaizen Costing	Lecturing and problem solving
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, K., “Maliyet ve Yönetim Muhasebesi”, 16. Baskı, Gazi Kitabevi, Ankara, 2011.
Required Course instruments and materials
textbook and article.

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	5	14	70
b) Search in internet/Library	3	3	9
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	5	5	25
mid-term exam	2	1	2
Own study for final exam	5	7	35
final exam	2	1	2
			0
			0
Total work load;			185