| Course Name | Introduction to Cost Accounting |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| MMVD 226 | Spring | 3 | 0 | 3 | 4 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Required | |||||
| Course Level | Short Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | This course aims to teach students the basic principles and concepts of cost calculations. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | This course includes cost concept in production, expenditure-expense-cost relationships, costs of production cost and costing methods |
| Related Sustainable Development Goals | |
|
| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Basic Concepts and Definitions (Definition of production concept, production activities, production factors, definition and types of business, economic goods) | Lecture Notes |
| 2 | To take measurements in architectural space, to draw sketches, to show architectural elements in croak and to make measurements | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 3-15 |
| 3 | Material list extraction, material list calculations, material measurements and material lists | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 3-15 |
| 4 | Establishment of the account and income table of the cost of the sold goods, disclosure with numerical examples | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 15-20 |
| 5 | Introduction to market research and cost calculation | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 20-32 |
| 6 | Elements that make up the cost account (Materials, Labor costing system and overheads) | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 32-36 |
| 7 | Fire accounts and material shipment rates | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 36-48 |
| 8 | General Specifications and Technical Specifications | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 49-53 |
| 9 | Midterm | |
| 10 | Standard and quality | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 54-57 |
| 11 | Preparing for shipment, packaging and labeling | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 57-62 |
| 12 | Packaging, types of packaging and materials used in packaging | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 62-69 |
| 13 | Explanation of Expenditure Distribution Methods by Numerical Examples | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 69-78 |
| 14 | Costing methods (Order Cost Method and Phase Cost Method) | Ali GÜRTEKİN, Mehmet OĞUZ, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002. pages: 78-85 |
| 15 | Review of semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | A. Gürtekin, M. Oğuz, Mobilya ve Dekorasyon Gereç Bilgisi, Devlet Kitapları Milli Eğitim Basımevi, İstanbul, 2002.l. |
| Suggested Readings/Materials | Türker A. ve Akesen A., 2009, Maliyet Muhasebesi. İ.Ü. Orman Fakültesi Yayınlarından No:4783/491, İstanbul. |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 10 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 1 | 20 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 30 |
| Final Exam | 1 | 40 |
| Total |
| Weighting of Semester Activities on the Final Grade | 3 | 60 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 40 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 16 | 2 | 32 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 8 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 15 | |
| Final Exams | 1 | 20 | |
| Total | 123 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | Will be able to have knowledge about the basic technical information of the interior design, methods and tools. | X | ||||
| 2 | Will be able to use and interpret technical and procedural knowledge about the interior design in application and will be able to express suggestions for solutions to problems orally and in written. | X | ||||
| 3 | Will be able to create a strategy by recognizing the market conditions and analyzing revenue management. | |||||
| 4 | Will be able to have knowledge about legislation, fundamental values and principles in the field of interior design related to industry. | |||||
| 5 | Will be able to think creative and innovative and apply the knowledge in an occasion different than the customary applications with an innovative way of thinking. | |||||
| 6 | Will be able to take responsibility as an individual and a team member, will be able to be open-minded, constructive, confident, open to criticism and will be able to work effectively and efficiently. | |||||
| 7 | Will be able to internalize the need to obey the values of business ethics and will be able to have and apply the social, scientific and ethical values in the stages of the collection of data, interpretation, dissemination and implementation. | X | ||||
| 8 | Will be able to communicate with colleagues and follow the knowledge in the interior design field by using a foreign language. | |||||
| 9 | Will be able to use informatics and communication technologies with computer programs in a level that required by the interior design field. | |||||
| 10 | Will be able to adopt a lifelong learning approach, and will be able to do studies for renewing and improving their knowledge continuously. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
