DEGREE PROGRAMS  Associate's Degree (Short Cycle)  Bachelor’s Degree (First Cycle)  Master’s Degree (Second Cycle)

Course Description Course Name : Cost Calculations in Textile Course Code : TEM461 Course Type : Optional Level of Course : First Cycle Year of Study : 4 Course Semester : Fall (16 Weeks) ECTS : 3 Name of Lecturer(s) : Assoc.Prof.Dr. PINAR DURU BAYKAL Learning Outcomes of the Course : Has the ability to analyze the types of business production, costs and the way of effecting the production cost. Gains the ability to calculate product´s per unit cost . Gains the ability of reading and evaluation of the financial statements. Gains the ability of analyzing the profitability of production. 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 inform about basic knowledge of cost concepts and costing systems, teach unit calculation principles and methods. Course Contents : Fundamentals of cost calculation, aim of cost accounting, cost, expense concepts, production costs, classification of costs, financial tables, material, labor and general manufacturing costs, distribut on of costs, stage and order cost systems, different types of management accounting methods. Language of Instruction : Turkish Work Place : Department classrooms   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Cost concept, definitions,the purposes of cost accounting , overview of Textile costs Reading Textbooks and reference books Lecture, discussion 2 Financial tables, the balance sheet, income tables, table of cost of sold goods. Reading Textbooks and reference books Lecture, discussion 3 Types of cost Reading Textbooks and reference books Lecture, discussion 4 Material costs-material types; directly material, indirectly material, the amount of material, the optimal order quantity and the minimum stock Reading Textbooks and reference books Lecture, discussion 5 Material costs-inventory control, valuation methods, on the basis of cost (average method, FIFO, LIFO), according to the market price, fixed-price Reading Textbooks and reference books Lecture, discussion 6 Identification and recording the costs of material, examples Reading Textbooks and reference books Lecture, discussion 7 Material costs, problem-solving Reading Textbooks and reference books Lecture, discussion 8 Midterm Exam Reading Textbooks and reference books Written Examination 9 Determination and recording of labor costs, examples Reading Textbooks and reference books Lecture, discussion 10 General manufacturing costs, types, calculation of amortization costs Reading Textbooks and reference books Lecture, discussion 11 Budgeting the costs of general manufacturing, examples Reading Textbooks and reference books Lecture, discussion 12 Cost locations, main, secondary, auxiliary Cost locations, the creation of the cost distributing table Reading Textbooks and reference books Lecture, discussion 13 1st, 2nd and 3rd distribution, calculations, sample applications Reading Textbooks and reference books Lecture, discussion 14 Order and process costing systems, the unit cost calculation, sample problems Reading Textbooks and reference books Lecture, discussion 15 Revision of the topics covered in general Reading Textbooks and reference books Lecture, discussion 16/17 Final exam Reading Textbooks and reference books Written Examination   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  1-DURU BAYKAL, P., Textile Cost Accounts Lecture Notes, CU Textile Engineering. Ch., 2009, Adana, Turkey.  2-BURSAL, N., ERCAN, Y., Cost Accounting-Principles and Practice, Der publications, publication number: 103, 1992, Istanbul.  3-ÇALDAĞ, Y., Management and Cost Accounting Practices, Gazi Publications, 2004, Ankara.  4-KÜÇÜKSAVAŞ, N.,Cost Accounting Management Perspective, frame material, 2006, Istanbul. Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 100     Homeworks/Projects/Others 0 0 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 Uses information and communication technologies and softwares at a required level 0 2 Has the professional and ethical responsibility. 0 3 Uses the knowledge obtained from the basic sciences and engineering in the field of textile engineering 2 4 Does process analysis, Identifies problems, interprets and evaluates data in the field of textile engineering 3 5 Selects and uses modern techniques and tools for engineering applications 4 6 Has the skills of designing experiments, data collection, cognitive analysis and interpretation of the results 0 7 Works effectively both individually and as a team member and takes responsibility 0 8 Searches literature, has access to information, uses databases and other sources of information 4 9 Recognizes the need of lifelong learning; follows developments in science and technology and renews self continuosly 4 10 Has effective oral and written communication skills. 0 11 Follows developments in the field in a foreign language, has good communication skills with colleagues. 0 12 Has the necessary awareness on the fields of occupational health and safety, legal side of engineering applications and environmental health. 2 13 Has required competence in project management, entrepreneurship and innovation. 0 14 Has sufficient background in the fields of Mathematics, Science and Textile Engineering 1 15 Defines learning requirements in scientific, social, cultural and artistic areas and improves himself/herself accordingly. 0 * 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 2 28     Out of Class Study (Preliminary Work, Practice) 14 2 28 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 5 5     Final Exam 1 5 5 Total Workload: 66 Total Workload / 25 (h): 2.64 ECTS Credit: 3