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Course Description Course Name : Cost Accounting I Course Code : MG 363 Course Type : Optional Level of Course : First Cycle Year of Study : 3 Course Semester : Fall (16 Weeks) ECTS : 3 Name of Lecturer(s) : Asst.Prof.Dr. ELİF NURSUN DEMİRCİOĞLU Prof.Dr. VEYİS NACİ TANIŞ Learning Outcomes of the Course : To be able to define cost accounting and importance of accounting information process To be able to explain concepts of revenues, income, profit, payment, expenditure, loss and cost.. etc. To be able to recognize the difference between these concepts by giving examples Maliyetleri çok çeşitli açılardan sınıflandırır, hangi maliyetlerin hangi sınıfların içinde nerede yer alacağını belirler, bu sınıflandırmaların amacını ve önemini açıklar To be able to arrange the table of cost of sales and income according to the information of cost accounting To be able to define factors which influence cost accounting systems To be able to do cost analysis To be able to calculate unit cost 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 : 3. 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 presentation, problem solving 2 Cost types and classification Reading material related to the topic presentation, problem solving 3 Cost of raw materials and supplies Reading material related to the topic presentation, problem solving 4 Material movement and inventory valuation process Reading material related to the topic presentation, problem solving 5 Direct and indirect labor expences and pay system Reading material related to the topic presentation, problem solving 6 Determinate labor cost Reading material related to the topic presentation, problem solving 7 Production cost Reading material related to the topic presentation, problem solving 8 midterm exam Exam Preparation Measuring and evaluation 9 Allocating production cost Reading material related to the topic presentation, problem solving 10 Allocating production cost Reading material related to the topic presentation, problem solving 11 order costing Reading material related to the topic presentation, problem solving 12 Process costing system Reading material related to the topic presentation, problem solving 13 Process costing system Reading material related to the topic presentation, problem solving 14 Examples, cost of sales and income statement 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   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Nihat KÜÇÜKSAVAŞ “Maliyet Muhasebesi” Required Course Material(s)  Muzaffer Civelek Süleyman Yükçü; Osman Altuğ; Rüstem Hacırüstemoğlu; Zeyyat Hatipoğlu; Rıfat Üstün; Nasuhi Bursal   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 uses modern communication tools, methods and processes, collects and interprets data from different sources using 4 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 4 3 uses the information of profesional field about basic computer knowledge and skills 4 4 Collect quantitative and statistical data, makes analysis and interpretation 2 5 understands and interprets corecctly the feelenings, thoughts and behaviors of other people, express Themselves in written and oral form. 4 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 4 9 In recognition of the need for lifelong learning and constantly renews itself keeps track of the latest developments. 4 10 4 11 UseTurkish in academic life and work in accordance with the requirements of the uses of life. 3 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 5 * 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 2 28 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 5 5     Final Exam 1 10 10 Total Workload: 85 Total Workload / 25 (h): 3.4 ECTS Credit: 3