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Course Description Course Name : Cost Accounting and Its Applications Course Code : MG32 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 : Defines cost accounting and importance of accounting information process Explains concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. Recognizes the difference between these concepts by giving examples Clarifies varios aspects of acoounting and explain the goals of this class Arranges the table of cost of sales and income according to the information of cost accounting Defines factors which influence cost accounting systems Does cost analysis Calculates unit cost Uses princeples of cost accounting Mode of Delivery : Face-to-Face 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)  Büyükmirza, Kamil 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  Mehmet Şenlik, 2004, Maliyet Muhasebesi Ders Notu. Mersin Üniversitesi Ders Notu.Yay.No.14  Nihat Küçüksavaş,2006, Maliyet Muhasebesi ,Kare yayınları, İstanbul 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 Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 4 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. 3 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. 4 7 Uses the basic techniques of financial analysis to achieve the best result. 5 8 Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. 5 9 In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. 4 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. 4 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).   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