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| ISL3021 | Cost Accounting | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of ECONOMICS | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Hasan ABDİOĞLU | | Co-Lecturer | Prof. Dr. Fikret ÇANKAYA | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course is to teach the students with general knowledge on basic principles, rules, methods concerned with unit cost counted and cost registering. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Define general concepts about cost accounting. | 1,2,3,8 | 1, | | LO - 2 : | Comment application of stage and standard cost methods together. | 1,2,3,8 | 1, | | LO - 3 : | Show direct first material costing, direct labour cost, detailed accounting and controlling general production cost according to traditional methods | 1,2,3,8 | 1, | | LO - 4 : | Associate all traditional costing methods. | 1,2,3,8 | 1, | | LO - 5 : | Classificate of corporations in terms of traditional costing methods. | 1,2,3,8 | 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 | | |
| Basic concepts, raw materials costs, labor costs, manufacturing overheads, cost allocations, job order cost system, process cost system, mixed production, standard cost system, special registration in the uniform accounting system, various practices. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Introduction to course, syllbus and course requirements
Consept of cost accounting and aim of cost accounting | | | Week 2 | Relationship of Financial, Management , and Cost Accounting
Relationship of Expenses, expenditure and cost
| | | Week 3 | Type of cost | | | Week 4 | Cost-Volume-Profit Analysis
Product Costing | | | Week 5 | Cost Accounting in Uniform chart of accounts | | | Week 6 | Types of material and cost of direct raw materials
Economic Order Quantity(optimal inventory size) | | | Week 7 | Valuation method of inventory
| | | Week 8 | Special issues related to labor costs | | | Week 9 | Midterm exam | | | Week 10 | Types of Factory Overheads
| | | Week 11 | Overhead Charge in Traditional Cost Accounting | | | Week 12 | Allocation of Factory Overhead | | | Week 13 | Allocation of Factory Overhead | | | Week 14 | Activity Based Costing and Distribution of Combined Costs | | | Week 15 | Job Order Costing System | | | Week 16 | End-of-term exam | | | |
| 1 | Abdioğlu, Hasan (2016) Uygulamalı Maliyet Muhasebesi, Dora Yayıncılık, Bursa | | | 2 | Yükçü, S. 1998, Yönetim Açısından Maliyet Muhasebesi, İzmir. | | | 3 | Ercan, Y. ve Bursal, N. 1994, Maliyet Muhasebesi-İlkeler ve Uygulama, Der Yayınları, Yayın no: 103, İstanbul.. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2024 | 1 | 50 | | End-of-term exam | 16 | 01/2025 | 2 | 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 | 3 | 14 | 42 | | Sınıf dışı çalışma | 2 | 14 | 28 | | Arasınav için hazırlık | 7 | 2 | 14 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 11 | 3 | 33 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 120 |
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