Nevşehir Hacı Bektaş Veli University Course Catalogue
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| 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 provide knowledge and skills on the concept of cost distribution and cost distribution processes and procedures; order, phase, variable and standard cost systems; activity-based costing; cost volume profit analysis; budgeting and budgetary control; cost management systems; the effects 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 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business. PO-7 Analyzes and controls activities and factors affecting costs. |
Examination |
| LO-2 | Can establish a cost accounting system. |
PO-5 Uses accounting information in business decisions and applications.
PO-6 Analyzes financial events on a theoretical basis. PO-7 Analyzes and controls 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 Uses accounting information in business decisions and applications. PO-7 Analyzes and controls activities and factors affecting costs. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| 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 | ||