| Course Description |
|
| Course Name |
: |
Cost Accounting II |
|
| Course Code |
: |
MG 362 |
|
| Course Type |
: |
Optional |
|
| Level of Course |
: |
First Cycle |
|
| Year of Study |
: |
3 |
|
| Course Semester |
: |
Spring (16 Weeks) |
|
| ECTS |
: |
5 |
|
| Name of Lecturer(s) |
: |
Asst.Prof.Dr. ELİF NURSUN DEMİRCİOĞLU
Prof.Dr. VEYİS NACİ TANIŞ
|
|
| Learning Outcomes of the Course |
: |
Define united cost system.
Explain break even point and profit volume graphs
Define activity based cost.
Explain standard cost system.
Calculate costs in standard cost system.
Define full cost, normal cost and variable cost.
Explain budgeting.
Explain planning and controlling system.
|
|
| Mode of Delivery |
: |
Face-to-Face |
|
| Prerequisites and Co-Prerequisites |
: |
MG 363 Cost Accounting I
|
|
| 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 |
: |
Costing in united manufacturing, activity based costing, standard cost system. |
|
| Language of Instruction |
: |
Turkish |
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| Work Place |
: |
3. Block |
|
|
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 |
presentation and problem solving |
|
2 |
Costing in united manufacturing |
Reading material related to the topic |
presentation and problem solving |
|
3 |
Activity based costing |
Reading material related to the topic |
presentation and problem solving |
|
4 |
Standard cost system |
Reading material related to the topic |
presentation and problem solving |
|
5 |
Standard cost system |
Reading material related to the topic |
presentation and problem solving |
|
6 |
Standard cost system |
Reading material related to the topic |
presentation and problem solving |
|
7 |
Full cost, normal cost, variable cost |
Reading material related to the topic |
presentation and problem solving |
|
8 |
Mid-term Exam |
Exam Preparation |
written exam |
|
9 |
Cost volume profit analyses |
Reading material related to the topic |
presentation and problem solving |
|
10 |
Cost volume profit analyses |
Reading material related to the topic |
presentation and problem solving |
|
11 |
Cost volume profit analyses |
Reading material related to the topic |
presentation and problem solving |
|
12 |
Budgets |
Reading material related to the topic |
presentation and problem solving |
|
13 |
Using cost information for management decisions |
Reading material related to the topic |
presentation and problem solving |
|
14 |
Examples |
Reading material related to the topic |
presentation and problem solving |
|
15 |
Examples |
Reading material related to the topic |
presentation and problem solving |
|
16/17 |
Final Exam |
Exam Preparation
|
written exam |
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Use the basic enterprise resource planning (ERP) softwares |
5 |
|
2 |
List and define the concepts of business management, and explain their relations to each other |
5 |
|
3 |
List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. |
5 |
|
4 |
List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. |
5 |
|
5 |
Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. |
3 |
|
6 |
Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. |
4 |
|
7 |
Determine appropriate methods to solve business problems |
4 |
|
8 |
Evaluate the results that are obtained from applications of business management methods |
4 |
|
9 |
Use the basic numerical and statistical softwares |
2 |
|
10 |
Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
4 |
|
11 |
Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. |
4 |
|
12 |
Use Turkish and at least one foreign language in accordance with the requirements in academic and business context |
3 |
|
13 |
Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format |
3 |
|
14 |
Question traditional approaches, methods and implementations; develop and implement alternative methods when required |
4 |
|
15 |
Recognize and apply social, scientific and professional ethical values. |
5 |
|
16 |
Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives |
5 |
|
17 |
Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
5 |
|
18 |
Take initiative individually or/and as a member of a team, lead and work effectively |
4 |
|
19 |
As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. |
0 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
|
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