TR
11111

COURSE INTRODUCTION AND APPLICATION INFORMATION

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Course Name
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
Fall
Prerequisites
None
Course Language
Course Type
Required
Course Level
-
Mode of Delivery -
Teaching Methods and Techniques of the Course Discussion
Problem Solving
Q&A
Course Coordinator -
Course Lecturer(s)
Assistant(s)
Course Objectives
Learning Outcomes The students who succeeded in this course;
  • The students will be able to calculate Cost- Volume Profit Analysis
  • The students will be able to define cost methods and make caluclations over them
  • The students will be able to prepare master budget
  • The students will be able to make calculations of Variance Analysis for budget controls
  • The students will be able to explain costs and expenses of a production process
Course Description

 



Course Category

 Core Courses
X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 The Accountant’s Role in the Organization Basic Cost Terms, Concepts and Classifications
2 Basic Cost Terms, Concepts and Classifications (continued) Financial Statements of Manufacturing Companies
3 Financial Statements of Manufacturing Companies (continued)
4 Allocation of Support Department Costs to Production Departments (Saturday)*
5 Job-Order Costing
6 Process Costing
7 Process Costing (continued) (Saturday)*
8 Cost Behavior: Analysis and Use Cost, Volume and Profit Relationships
9 Variable Costing
10 Activity Based Costing: A Tool to Aid Decision Making
11 Profit Planning
12 Profit Planning (continued)
13 Flexible Budgets, Direct Cost Variances and Overhead Variances
14 No Class
15 Decision Making and Relevant Information
16 Review of the Semester  
Course Notes/Textbooks Cost Accounting: A Managerial Emphasis by Hongren, Datar, Foster, Rajan, Ittner, Pearson Prentice Hall, 13th edition
Suggested Readings/Materials

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
40
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
1
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
Total

ECTS / WORKLOAD TABLE

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
21
3
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
10
Final Exams
1
10
    Total
131

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
 Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1 To solve problems, to have analytical and holistic viewpoint and to develop strategic thinking as a principle in the field of business administration X
2 To evaluate It is aimed to graduate students whom are able to critique what they have already learn in the field of management, adopting life long learning and continuously developing themselves X
3 It is aimed to graduate students whom are able to transfer their academic knowledge to organizational level and capable of expressing themselves regarding organizational problems both oral and written X
4 The students are required to understand the concepts and ideas of business in both national and multinational settings and practice cross disciplinary and comparative analysis X
5 It is required to know and practice the quality and productivity principles of business life X
6 Act and think with an innovative motive and able to apply the academic knowledge gain during new and unconventional occasions X
7 Acquiring leadership qualifications and applying them successfully X
8 Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, vulnerable to criticism and having self confidence X
9 It is required to know the regional economic aspects and transfer the academic knowledge to real life with both national and international thinking X
10 To know and apply the realities of business ethics and act according to social, scientific and ethical values under any circumstances such as data collection, evaluation, announcing and practicing X
11 Able to use a foreign language as fluent as possible for both chasing the scientific publication and developing proper communication with colleagues from other countries, (“European Language Portfolio Global Scale”, Level B1) X
12 Intermediate in both written and spoken of a second foreign language X
13 Able to use computer programs and technology to an adequate level required by business practices. X

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 

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