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| MTUR2010 | Cost Accountant | 2+2+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of HOTEL, RESTAURANT and CATERING SERVICES | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 2 hours of lectures and 2 hours of practicals per week | | Lecturer | Öğr. Gör. Sezgin KÖSE | | Co-Lecturer | Lec. Sezgin KÖSE , Gülsüm DEMİRKAYA, | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | With this course, it is aimed for the student to make cost transactions and cost accounting records.
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| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Calculate cost elements | 3 - 4 - 5 - 6 | 1, | | LO - 2 : | Distribute expenses | 3 - 4 - 5 - 6 | 1, | | LO - 3 : | Calculate the unit cost. | 3 - 4 - 5 - 6 | 1, | | LO - 4 : | Make records of cost | 3 - 4 - 5 - 6 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Calculating the Cost of Raw Materials and Materials
Definition and types of production enterprises, concepts related to cost accounting
expense, expense, payment, cost
Cost types
According to cost calculation time
According to production specifications
According to the cost calculation method
Cost accounting systems
According to the nature of production activities
Order cost system
Phase cost system
According to cost calculation time
Actual cost system
Standard cost system
Costing systems based on all and part of costs
Partial cost systems (direct and variable cost systems)
Full cost system
Cost accounting chart of accounts
By expense types
Expenses according to their functions
Purchasing raw materials and materials
Total inventory cost
Calculating the optimal order quantity
Table method
Mathematical method
Graphic method
Minimum stock, maximum stock
Safety stock calculation
Sending the raw material and materials to production
Actual batch cost method,
first in-first out
last in-first out
Average value
Standard cost,
Valuation with the latest market value,
Highest price method,
Valuation method at the lower of cost price and market price.
Calculating General Production Cost
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | First Calculate the Cost of Materials and Supplies, | | | Week 2 | Calculate the Cost of Labor, | | | Week 3 | Overall Production Costs, Calculate, | | | Week 4 | To make the distribution of first, | | | Week 5 | To make the distribution of second, | | | Week 6 | To make the distribution of second, | | | Week 7 | Shipping cost method to calculate the unit cost, | | | Week 8 | Process costing method to calculate the unit cost, | | | Week 9 | I. Midterm Exam, | | | Week 10 | Process costing method to calculate the unit cost, | | | Week 11 | Standard cost method to calculate the unit cost, | | | Week 12 | Valuation Methods for Stock Materials, | | | Week 13 | Valuation Methods for Stock Materials, | | | Week 14 | 7/A in accordance with option to record, | | | Week 15 | 7/B, according to the option to record, | | | Week 16 | Filan Exam, | | | |
| 1 | Öğr.Gör. Sezgin KÖSE Ders Notu | | | |
| 1 | LAZOL İbrahim. 2008; Maliyet Muhasebesi, Ekin Yayınevi, İstanbul | | | 2 | SAVCI Mustafa, Maliyet Muhasebesi, Murathan Yayınevi, Trabzon
| | | 3 | ABDİOĞLU Hasan , Maliyet Muhasebesi, Dora Yayınları, Bursa | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 30 dk | 50 | | End-of-term exam | 16 | | 30 dk | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 4 | 14 | 56 | | Sınıf dışı çalışma | 1 | 14 | 14 | | Arasınav için hazırlık | 4 | 8 | 32 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 3 | 14 | 42 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 146 |
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