Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
COST ACCOUNTING SBF 477 7 3 + 0 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Prof.Dr. AHMET VECDİ CAN
Dersi Verenler
Dersin Yardımcıları Research assistants
Dersin Kategorisi Alanına Uygun Öğretim
Dersin Amacı
Identify of core cost concepts and costing systems for manufacturing and service corporates.
Dersin İçeriği
Cost of business, classify of cost, determine of raw materials and supplies costs, determine of cost of labours, distribute of general manufacturing overhead cost, preparation of flexible costs of manufacturing and application of cost accounting systems on the basic of Turkish Uniform of Chart of Accounting. The above mentioned topics will be referred in the lesson
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Explain the meaning of Cost Accounting and the importance of Cost Accounting in Accounting Information System. 1 - 2 - 3 - A -
2 - Define the concepts of Asset, Income, Profit and expense, expenditure, loss and so on. And also, explain differences between those concepts by illustrate them. 1 - 2 - 3 - A -
3 - Classify the variety of costs, state the costs and explain the aim and importance of this classification. 1 - 2 - 3 - A -
4 - Know the statements in which input/output direct material shown, open the stock cards, distinguish direct or indirect material and make their accounting record them. 1 - 2 - 4 - A - C -
5 - Know the statements in which labor costs shown, prepare the payroll, open the summary labor cards, distinguish labor hour direct labor hours and indirect labor hours and make their accounting record them. 1 - 2 - 4 - A - C -
6 - State the general manufacturing costs and cost centers, explain the deference between main cost center end deputy cost center 1 - 2 - 4 - A - C -
7 - Distribute General manufacturing costs to the center by using different distribution methods and cost drivers 1 - 2 - 4 - A - C -
8 - Calculate loading rates related to the General manufacturing costs and state how much will be distributed to products, and makes the accounting records. 1 - 2 - 4 - A - C -
9 - In the case of producing multiple products, sum the production cost component of each product, take into consideration of the product and semi-product costs, and calculate the production cost and cost of goods sold than make the accounting records. 1 - 2 - 4 - A - C -
10 - Complete the cycle of financial accounting from the cost accounting and financial accounting data, makes the costs separation which have not been depleted and not depleted, and show this distinction in the balance sheet and income statement 1 - 2 - 4 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Basic Knowledges and Consepts-Business and Their Costs
2 Expenses, Groups and Types of Costs
3 Place and Center of Costs and Account of Main Costs
4 Cost of Material- direct indirect difference and Material Coding
5 Material Movements and methods of Stock Values
6 Turkish Uniform of Chart of Accounting-Accountancy Records
7 Cost of Labour and Determine Expenses of Direct and Indirect Labours
8 Determine of Payment systems and Labour Expenses
9 Midterm Exam
10 General Manufacturing Overhead Costs- Relation of Products and Expenses
11 Distribution of General Manufacturing Overhead Costs
12 Arrangement of General Manufacturing Overhead Costs Allocation Tables
13 Flexible General Manufacturing Overhead Budgets
14 General Application


Ders Notu
Ders Kaynakları

Döküman Paylaşımı

Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand the economic problems but also to construct a model and defend in meaningful way.
2 They have knowledge about the microeconomic theory.
3 They have knowledge about the macroeconomic theory.
4 They have knowledge about the international economic theory.
5 They have ability to use mathematical and statistical methods.
6 They have ability to utilize fundamental econometric theories to provide economic problems.
7 They are intended to be expert in one of non departmental fields that they choose from the list of marketing, management, human resources management, corporate finance, public administration, and tourism management.
8 They are intended to be expert in one of departmental fields that they choose from the list of public finance, agricultural, environmental, natural resources, labor economics, economics of industrial organization, economics of property rights, international finance, money and banking, economic growth and development.
9 They have necessary knowledge of law and related skills that needed in both public and private sector.
10 They have necessary accountancy skills that needed in both public and private sector.
11 They have written and oral communication skills in a foreign language as well as in their native language.
12 They know how to use computer programs in both daily office usage and statistical data evaluations.

Değerlendirme Sistemi

AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 40
Finalin Başarıya Oranı 60
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Mid-terms 1 10 10
Assignment 1 10 10
Performance Task (Laboratory) 1 10 10
Final examination 1 20 20
Toplam İş Yükü 114
Toplam İş Yükü /25(s) 4.56
Dersin AKTS Kredisi 4.56
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