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| Course Description |
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| Course Name |
: |
Cost Accounting and Analysis |
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| Course Code |
: |
MG32 754 |
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| Course Type |
: |
Compulsory |
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| Level of Course |
: |
Second Cycle |
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| Year of Study |
: |
1 |
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| Course Semester |
: |
Spring (16 Weeks) |
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| ECTS |
: |
5 |
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| Name of Lecturer(s) |
: |
Prof.Dr. VEYİS NACİ TANIŞ
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| Learning Outcomes of the Course |
: |
To be able to define united cost system.
To be able to express break even point and profit volume graphs.
To be able to define activity based cost.
To be able to express standard cost system.
To be able to calculate costs in standard cost system.
To be able to define full cost, normal cost and variable cost.
To be able to explain budgeting.
To be able to explain planning and controlling system.
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| Mode of Delivery |
: |
Face-to-Face |
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| Prerequisites and Co-Prerequisites |
: |
None |
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| Recommended Optional Programme Components |
: |
None |
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| Aim(s) of Course |
: |
The aim of this course is to familiarize the students with basic principles and concepts about cost accounting. |
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| Course Contents |
: |
Costing in united manufacturing, activity based costing, standard cost system. |
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| Language of Instruction |
: |
Turkish |
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| Work Place |
: |
2. Block |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
Costing in united manufacturing |
Reading material related to the topic |
Lecture, discussion |
|
2 |
Costing in united manufacturing |
Reading material related to the topic |
Lecture, discussion |
|
3 |
Activity based cost |
Reading material related to the topic |
Lecture, discussion |
|
4 |
Standard cost system |
Reading material related to the topic |
Lecture, discussion |
|
5 |
Standard cost system |
Reading material related to the topic |
Lecture, discussion |
|
6 |
Standard cost system |
Reading material related to the topic |
Lecture, discussion |
|
7 |
Full cost, normal cost, variable cost |
Reading material related to the topic |
Lecture, discussion |
|
8 |
Mid-term Exam |
Exam Preparation |
Measuring and evaluation |
|
9 |
Cost volume profit analyses |
Reading material related to the topic |
Lecture, discussion |
|
10 |
Cost volume profit analyses |
Reading material related to the topic |
Lecture, discussion |
|
11 |
Budgets |
Reading material related to the topic |
Lecture, discussion |
|
12 |
Budgets |
Reading material related to the topic |
Lecture, discussion |
|
13 |
Using cost information for management decisions |
Reading material related to the topic |
Lecture, discussion |
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14 |
Examples |
Reading material related to the topic |
Lecture, discussion |
|
15 |
Examples |
Reading material related to the topic |
Lecture, discussion |
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16/17 |
Final Exam |
Exam Preparation |
Measuring and evaluation |
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|
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
 Nihat Küçüksavaş,2006, Maliyet Muhasebesi ,Kare yayınları, İstanbul
Kamil Büyükmirza, 2009, Maliyet ve Yönetim Muhasebesi, 14.Baskı,Gazi Kitabevi, Ankara.
Nalan Akdoğan, 2009, Maliyet Muhasebesi Uygulamaları 8.Baskı, Gazi Kitapevi Ankara
Mevlüt Karakaya, 2004, Maliyet Muhasebesi, Gazi Kitapevi, Ankara
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| |
| Required Course Material(s) | |
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
|
Mid-term Exams (Written, Oral, etc.) |
1 |
60 |
|
Homeworks/Projects/Others |
0 |
40 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
| |
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Final Assessments
|
100 |
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Rate of Final Assessments to Success
|
60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. |
5 |
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2 |
Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. |
5 |
|
3 |
Has an understanding of the legal and ethical issues faced by the accounting profession. |
4 |
|
4 |
Explains how to interpret the results obtained from the application of the models in the accounting discipline. |
4 |
|
5 |
Has an understanding of the legal and ethical issues faced by the accounting profession. |
4 |
|
6 |
Combines the application of the methods of business management and accounting methods. |
3 |
|
7 |
Uses the basic techniques of financial analysis to achieve the best result. |
4 |
|
8 |
Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. |
4 |
|
9 |
In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. |
5 |
|
10 |
In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. |
4 |
|
11 |
Has the ability to communicate orally and in writing. |
4 |
|
12 |
Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. |
5 |
|
13 |
Do researches on the science of accounting, to form the basis for the decision-making process. |
4 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
|
Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
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Out of Class Study (Preliminary Work, Practice) |
14 |
5 |
70 |
| Assesment Related Works |
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Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
2 |
2 |
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Final Exam |
1 |
3 |
3 |
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Total Workload: | 117 |
| Total Workload / 25 (h): | 4.68 |
| ECTS Credit: | 5 |
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