Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-502 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-502

Course Title: COST AND MANAGEMENT ACCOUNTING

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

1 / Spring Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Compulsory

Department

ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

FİLİZ ÖZŞAHİN KOÇ (filiz.ozsahin@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

To teach the concept of cost allocation and cost allocation processes and procedures - To teach order, phase, variable and standard cost systems - To teach activity-based costing - To teach cost volume profit analysis - To teach budgeting and budgetary control - To teach cost management systems - To teach the impact of new production environments on cost and management accounting.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Can prepare reports on current issues.	PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise. PO-7 Analyze and control the activities and factors affecting costs.	Examination
LO-2	Can establish a cost accounting system.	PO-6 Analyze financial events on a theoretical basis. PO-7 Analyze and control the activities and factors affecting costs.	Examination
LO-3	Can guide management in making decisions with Cost Accounting information.	PO-4 Have the ability to analyze accounting information analytically and systematically. PO-5 Can use accounting information in business decisions and practices.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
The place of management and cost accounting in business management and accounting science, accounting cost and alternative cost calculations, determination of cost-volume-profit relations.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Introduction to Cost and Management Accounting	Lecture, Question and Answer
2	Classification of Cost Methods	Lecture, Question and Answer
3	Normal Cost Method	Lecture, Question and Answer
4	Full Cost Method	Lecture, Question and Answer
5	Variable Cost Method	Lecture, Question and Answer
6	Standard Cost Method	Lecture, Question and Answer
7	Deviation Analysis in Standard Cost Method	Lecture, Question and Answer
8	mid-term exam
9	Cost-Volume-Profit Analysis	Lecture, Question and Answer
10	Budgeting and Its Importance	Lecture, Question and Answer
11	New Approaches in Cost Management: Target Costing, Kaizen Costing	Lecture, Question and Answer
12	New Approaches in Cost Management: Target Costing, Kaizen Costing	Lecture, Question and Answer
13	New Approaches in Cost Management; Product Life Course Costing Method, Value Stream Costing Method	Lecture, Question and Answer
14	New Approaches in Cost Management; Activity-Based Costing	Lecture, Question and Answer
15	New Approaches in Cost Management; Activity-Based Costing	Lecture, Question and Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Büyükmirza, K., “Maliyet ve Yönetim Muhasebesi”, 16. Baskı, Gazi Kitabevi, Ankara, 2011.
2	Horngren, C.T., Foster, G., Datar, Srikant M., “Cost Accounting – A Managerial Emphasis”, 12. Baskı, Prentice Hall, New Jersey, 2005.
3	İncelenen güncel konuları içeren çeşitli kitap ve dergi ve makaleler
Required Course instruments and materials
Textbooks, Notebook, Blackboard

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	3	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	3	14	42
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	4	7	28
final exam	3	1	3
			0
			0
Total work load;			180