| Course Name | Cost Accounting |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| MUH 205 | Fall/Spring | 3 | 0 | 3 | 6 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Elective | |||||
| Course Level | Short Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | The purpose of this course is to identify and calculate the cost elements of the production companies |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | Student will be able to identify and calculate all cost elements including raw materials and supplies, labor costs and manufacturing overhead costs. |
| Related Sustainable Development Goals | |
|
| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Introdustion to Cost Accounting, Basic concepts of Cost Accounting | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 41-82. |
| 2 | Cost Accounting Methods, Use of Cost Accounts | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 83-96. |
| 3 | Direct and Indirect Cost of Materials | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 97-102. |
| 4 | Inventory Control Methods and Inventory Valuation Methods | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 122-138. |
| 5 | Cost of Labor, Accounts of Labor Costs, Elements and Classification of Labor Cost. | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 149-187. |
| 6 | Overhead Costs, First Stage Distribution of Overhead Costs | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 191-215 |
| 7 | Second and Third Stage Distribution of Overhead Costs | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 216-228. |
| 8 | Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 1-228. |
| 9 | MID TERM EXAM | |
| 10 | Job Order Costing System, Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 413-450. |
| 11 | Process Costing System, Basic Principles and Application | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 483-489. |
| 12 | Accounting of Process Costing System, Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 491-524. |
| 13 | Case of more than 1 process | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 525-538. |
| 14 | Case of Loss on Produciton and waste | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 229-538. |
| 15 | FINAL | |
| 16 | Review of the Semester |
| Course Notes/Textbooks | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. |
| Suggested Readings/Materials | Nalan AKDOĞAN, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları. Gazi Kitabevi, 2015, Ankara, ISBN: 6053443230. Other Course Materials: Course notes and presentations. |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 10 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 2 | 18 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | 1 | 12 |
| Oral Exam | ||
| Midterm | 1 | 25 |
| Final Exam | 1 | 35 |
| Total |
| Weighting of Semester Activities on the Final Grade | 5 | 65 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 35 |
| 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 | 3 | 48 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 2 | 10 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | 1 | 10 | |
| Oral Exam | |||
| Midterms | 1 | 20 | |
| Final Exams | 1 | 30 | |
| Total | 176 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To have information about the concepts, methods and tools that constitute the basis of occupational health and safety. | |||||
| 2 | To be able to follow, interpret and apply legal regulations on occupational health and safety. | |||||
| 3 | To have knowledge about the dangers of chemicals and to make risk assessment. | |||||
| 4 | To be able to identify the hazards and risks in mining operations. | |||||
| 5 | To have knowledge about machines, equipment and protectors. | |||||
| 6 | To be able to organize fire fighting process as a knowledge of fire protection. | |||||
| 7 | To have knowledge about personal protectors and equipments. | |||||
| 8 | To have the consciousness of professional and ethical responsibility and has the basic legal concepts required by the profession. | |||||
| 9 | To have information about occupational accidents and occupational diseases, to identify, record and report hazards and risks in the workplace., | |||||
| 10 | To be able to follow the information in the field and communicate with colleagues by using English at the general level of European Language Portfolio A2. | |||||
| 11 | To be able to organize occupational health and safety trainings by doing business planning and organization. | |||||
| 12 | To be able to work effectively in individual and multi-disciplinary teams and to be able to use them in working environment. | |||||
| 13 | To be able to direct his/her education to a further level of education. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
