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| Course Description |
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| Course Name |
: |
Cost Accounting and Analysis |
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| Course Code |
: |
EMG32 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 grafps.
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 |
: |
Distant |
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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 |
Expression, discussion |
|
2 |
Costing in united manufacturing |
Reading material related to the topic |
Expression, discussion |
|
3 |
Activity based cost |
Reading material related to the topic |
Expression, discussion |
|
4 |
Standard cost system |
Reading material related to the topic |
Expression, discussion |
|
5 |
Standard cost system |
Reading material related to the topic |
Expression, discussion |
|
6 |
Standard cost system |
Reading material related to the topic |
Expression, discussion |
|
7 |
Full cost, normal cost, variable cost |
Reading material related to the topic |
Expression, discussion |
|
8 |
Mid-term Exam |
Exam Preparation |
Measuring and evaluation |
|
9 |
Cost volume profit analyses |
Reading material related to the topic |
Expression, discussion |
|
10 |
Cost volume profit analyses |
Reading material related to the topic |
Expression, discussion |
|
11 |
Budgets |
Reading material related to the topic |
Expression, discussion |
|
12 |
Budgets |
Reading material related to the topic |
Expression, discussion |
|
13 |
Using cost information for management decisions |
Reading material related to the topic |
Expression, discussion |
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14 |
Examples |
Reading material related to the topic |
Exercise |
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15 |
Examples |
Reading material related to the topic |
Exercise |
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16/17 |
Final Exam |
Exam Preparation |
Measuring and evaluation |
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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 |
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. |
4 |
|
3 |
Research on the science of accounting, to form the basis for the decision-making process. |
5 |
|
4 |
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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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. |
4 |
|
7 |
The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. |
4 |
|
8 |
An understanding of the legal and ethical issues faced by the accounting profession. |
2 |
|
9 |
To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. |
5 |
|
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. |
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 |
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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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