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Course Description Course Name : Cost Accounting and Its Applications Course Code : EMG32 712 Course Type : Compulsory Level of Course : Second Cycle Year of Study : 1 Course Semester : Fall (16 Weeks) ECTS : 6 Name of Lecturer(s) : Prof.Dr. VEYİS NACİ TANIŞ Learning Outcomes of the Course : To be able to define cost accounting and importance of accounting information process To be able to explain concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. To be able to recognize the difference between these concepts by giving examples To be able to clarify varios aspects of acoounting and explain the goals of this class To be able to arrange the table of cost of sales and income according to the information of cost accounting To be able to define factors which influence cost accounting systems To be able to do cost analysis To be able to calculate unit cost To be able to use princeples of cost accounting Mode of Delivery : Distant Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : The aim of this course is to familiarize the students with basic principles and concepts about cost accounting. Course Contents : Cost of raw materials and supplies, production cost order, cost system process, costing system. Language of Instruction : Turkish Work Place : 2. Block   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Basic information and concepts Reading material related to the topic Lecture, discussion 2 Cost types and classification Reading material related to the topic Lecture, discussion 3 Cost of raw materials and supplies Reading material related to the topic Lecture, discussion 4 Material movement and inventory valuation process Reading material related to the topic Lecture, discussion 5 Direct and indirect labor expences and pay system Reading material related to the topic Lecture, discussion 6 Determinate labor cost Reading material related to the topic Lecture, discussion 7 Production cost Reading material related to the topic Lecture, discussion 8 Mid-term Exam Exam Preparation Measuring and evaluation 9 Allocating production cost Reading material related to the topic Lecture, discussion 10 Allocating production cost Reading material related to the topic Lecture, discussion 11 Order cost system Reading material related to the topic Lecture, discussion 12 Process costing system Reading material related to the topic Lecture, discussion 13 Process costing system Reading material related to the topic Lecture, discussion 14 Examples, cost of sales and income statement Reading material related to the topic Lecture, discussion 15 Examples Reading material related to the topic Lecture, discussion 16/17 Final Exam Exam Preparation Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Mehmet Şenlik, 2004, Maliyet Muhasebesi Ders Notu. Mersin Üniversitesi Ders Notu.Yay.No.14  Mevlüt Karakaya, 2004, Maliyet Muhasebesi, Gazi Kitapevi, Ankara  Büyükmirza, Kamil 2009, Maliyet ve Yönetim Muhasebesi, 14.Baskı,Gazi Kitabevi, Ankara.  Nihat Küçüksavaş,2006, Maliyet Muhasebesi ,Kare yayınları, İstanbul  Nalan Akdoğan, 2009 ,Maliyet Muhasebesi Uygulamaları 8.Baskı, Gazi Kitapevi, Ankara Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Using the basic techniques of financial analysis to achieving the best result. 4 2 Combining the application of the methods of business management and accounting methods. 2 3 Research on the science of accounting, to form the basis for the decision-making process. 4 4 An understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 5 5 Listing and description of the basic theoretical models of existing accounting and new systems in literature and remark the intended use of these; explain of each model and / or system of the weak and strong aspects. 5 6 The ability to identify, research and analyze accounting, auditing and tax issues. 5 7 The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. 3 8 An understanding of the legal and ethical issues faced by the accounting profession. 3 9 To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. 4 10 In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of accounting. 3 11 A new field of accounting, use of different sources under the rules of the academic, synthesize the information obtained and present effectively. 5 12 The ability to communicate orally and in writing. 5 13 Practices and methods of inquiry, if he considers it necessary to develop and implement new ways of working. 2 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 3 42     Out of Class Study (Preliminary Work, Practice) 14 7 98 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 2 2     Final Exam 1 3 3 Total Workload: 145 Total Workload / 25 (h): 5.8 ECTS Credit: 6