| 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 |
: |
4 |
|
| Name of Lecturer(s) |
: |
Prof.Dr. VEYİS NACİ TANIŞ
Asst.Prof.Dr. ELİF NURSUN DEMİRCİOĞLU
|
|
| Learning Outcomes of the Course |
: |
Define united cost system.
Express break even point and profit volume graphs
Define activity based cost.
Express 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 |
: |
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 |
: |
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 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 |
Measuring and evaluation |
|
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 |
The use of cost information in management decisions |
Reading material related to the topic |
presentation and problem solving |
|
14 |
Application |
Reading material related to the topic |
presentation and problem solving |
|
15 |
Application |
Reading material related to the topic |
presentation and problem solving |
|
16/17 |
Final Exam |
exam preparation |
Measuring and evaluation |
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Explain the importance of demand and supply in economy science and the well-running conditions of the market economy |
0 |
|
2 |
Define the role of pricing within the event advantage of the market economy. |
0 |
|
3 |
Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. |
0 |
|
4 |
Perceive the costs and benefits arising from the global economy |
0 |
|
5 |
Produce numerical and policy options when confronted with problems. |
5 |
|
6 |
Use quantitative and qualitative techniques of model building, decoding and interpretation. |
0 |
|
7 |
Use the theory of economics in the analysis of economic events. |
0 |
|
8 |
Use computer programs, do synthesis and present prepared data efficiently. |
0 |
|
9 |
Apply the methods of economic analysis. |
0 |
|
10 |
Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems |
5 |
|
11 |
Take responsibility individually and / or in a team, take leadership and work effectively. |
5 |
|
12 |
Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. |
5 |
|
13 |
Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. |
3 |
|
14 |
Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. |
4 |
|
15 |
Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. |
3 |
|
16 |
Question traditional attitudes, applications and methods, develop and apply new methods when needed. |
4 |
|
17 |
Recognize and apply social, scientific and professional ethical values. |
4 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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