Course Information
Course Title Code Semester T + P ECTS
Cost Accounting ISL343 5 3 + 0 5

Prerequisites None

Language Turkish
Level Bachelor's Degree
Type Elective
Coordinator
Instructors Assist.Prof. Halim AKBULUT
Goals Introduce the basic cost concepts and cost systems for manufacturing and service companies
Contents Total cost accounting systems, the cost of joint and derivative products, land and cost-volume-profit analysis, standard costing, standard installation, the calculation and analysis of deviations, the input to the records and deviations extracting, direct and deducted from the cost, income and expenses related to decision-making
Work Placement(s) Absent

Number Learning Outcomes
1 Calculate the cost elements
2 Make the distribution expenses
3 Introduce Cost Accounting Systems
4 Unit Cost by Cost Accounting Systems
5 Make the cost records

Mode of Delivery Face-to-Face
Planned Learning Activities & Teaching Methods EXPRESSION AND APPLICATION
Assessment Methods MIDTERM EXAM AND GENERAL EXAMINATION



Course Content
Week Topics Study Materials
1 Basic Informations and Concepts-Business and Costs Relevant pages should be read
2 Costs, Classification, Types Relevant pages should be read
3 Calculate the cost of raw materials and supplies Relevant pages should be read
4 Calculate the cost of labor Relevant pages should be read
5 Calculate the overall production costs Relevant pages should be read
6 Make the first distribution Relevant pages should be read
7 Make the second distribution Relevant pages should be read
8 Calculate the unit cost in shipping cost method Relevant pages should be read
9 Calculate the unit cost in process costing method Relevant pages should be read
10 Calculate the unit cost in process costing method Relevant pages should be read
11 Calculate the unit cost in the standard cost method Relevant pages should be read
12 Calculate the unit cost in the standard cost method Relevant pages should be read
13 Record in accordance with the 7/A option Relevant pages should be read
14 Record in accordance with the 7/B option Relevant pages should be read



Sources
Textbook 1) Erdoğan, Necmettin; Saban, Metin (2010), Maliyet Muhasebesi, Beta Yayıncılık, İstanbul. 2) Can, Ahmet Vecdi (2003), Maliyet Muhasebesi, Sakarya Yayıncılık, Sakarya. 3) Pazarçeviren, Selim ve Ahmet Vecdi Can (2003), Maliyet Muhasebesi Problemleri, Sakarya Yayıncılık, Sakarya.
Additional Resources Büyükmirza, Kamil (2003), Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara.



Assessment System Quantity Percentage
In-Term Studies
Mid-terms 1 100
In-Term Total 1 100
Contribution of In-Term Studies to Overall 40
Contribution of Final Exam to Overall 60
Total 100





Course's Contribution to PLO
No Key Learning Outcomes Level
1 2 3 4 5
1 Have advanced knowledge in the field of working life x
2 Information in the field of working life has the ability to transfer employees and colleagues. x
3 The decision on the application and the behavior of his working life to interpret the information acquired through the use of the data, to analyze, to bring the has the ability to define problems and solutions. x
4 Do research and work on issues related to working life. x
5 The project meets the objectives of the Project Coordinator or the participant takes responsibility. x
6 Organization / Institution determines the objectives. x
7 Employee-employer relations, critically evaluates the acquired knowledge and skills. x
8 Indicates that the comprehension of the need for continuity of learning x
9 The level of knowledge and skills related to the field of Labor Economics thoughts and pass the written and oral proposals concerned. x
10 Effective stake holders in the field of professional communication. x
11 Working relationships required by the European Computer Driving Licence Advanced Level at least with computer software uses information and communication technologies. x
12 At least one foreign language knowledge in the field using the European Language Portfolio B1 General level monitors and communicates with colleagues. x
13 Employee-employer relations, the organization / institution, business, and act in accordance with social ethics. x
14 Analyze and executes effective working relationships within the organization. x
15 Has the ability to be able to encourage innovations in working life. x
16 Working relationships to the organization / institution for the critical thinker. x
17 Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious. x



ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Activities Quantity Duration (Hour) Total Work Load (h)
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 5 70
Mid-terms 1 12 12
Final examination 1 12 12
Total Work Load (h) 136
Total Work Load / 30 (h) 4.53
ECTS Credit of the Course 5