| 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 |
: |
3 |
|
| Name of Lecturer(s) |
: |
Prof.Dr. VEYİS NACİ TANIŞ
Asst.Prof.Dr. ELİF NURSUN DEMİRCİOĞLU
|
|
| Learning Outcomes of the Course |
: |
To be able to define united cost system.
To be able to express break even point and profit volume graphs
To be able to define activity based cost.
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 express standard cost system.
To be able to explain budgeting.
To be able to 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 |
|
| 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, problem solving |
|
2 |
Costing in united manufacturing |
Reading material related to the topic |
presentation, problem solving |
|
3 |
Activity based costing |
Reading material related to the topic |
presentation, problem solving |
|
4 |
Standard cost system |
Reading material related to the topic |
presentation, problem solving |
|
5 |
Standard cost system |
Reading material related to the topic |
presentation, problem solving |
|
6 |
Standard cost system |
Reading material related to the topic |
presentation, problem solving |
|
7 |
Full cost, normal cost, variable cost |
Reading material related to the topic |
presentation, problem solving |
|
8 |
midterm exam |
exam preparation |
Measuring and evaluation |
|
9 |
Cost volume profit analyses |
Reading material related to the topic |
presentation, problem solving |
|
10 |
Cost volume profit analyses |
Reading material related to the topic |
presentation, problem solving |
|
11 |
Cost volume profit analyses |
Reading material related to the topic |
presentation, problem solving |
|
12 |
Budgets |
Reading material related to the topic |
presentation, problem solving |
|
13 |
Using cost information for management decisions |
Reading material related to the topic |
presentation, problem solving |
|
14 |
examples |
Reading material related to the topic |
presentation, problem solving |
|
15 |
examples |
Reading material related to the topic |
presentation, problem solving |
|
16/17 |
final exam |
exam preparation |
Measuring and evaluation |
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
uses modern communication tools, methods and processes, collects and interprets data from different sources using |
5 |
|
2 |
understands and explains the role of the public and private sector in the economy, the market economy and the function of the public sector |
1 |
|
3 |
uses the information of profesional field about basic computer knowledge and skills |
3 |
|
4 |
Collect quantitative and statistical data, makes analysis and interpretation |
3 |
|
5 |
understands and interprets corecctly the feelenings, thoughts and behaviors of other people, express Themselves in written and oral form. |
5 |
|
6 |
Aware of the social, scientific and ethical values ??and acts accordingly |
5 |
|
7 |
Questions the traditional approach and methods of application,and he to develops and implements new ways of working if he considers it is necesaary |
5 |
|
8 |
Individually and / or in a team, take responsibility, leadership, and effectively works |
5 |
|
9 |
In recognition of the need for lifelong learning and constantly renews itself keeps track of the latest developments. |
5 |
|
10 |
|
5 |
|
11 |
UseTurkish in academic life and work in accordance with the requirements of the uses of life. |
5 |
|
12 |
Use different resources in accordance with the academic rules, synthesize the information gathered, and present them effectively in an area which has not been studied |
5 |
|
13 |
Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context |
5 |
|
14 |
Develop scientific and ethical values in the fields of statistics-and scientific data collection |
3 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
|
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