Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Cost Accountıng ISL 303 5 4 + 0 4 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Zorunlu
Dersin Koordinatörü Doç.Dr. ÜMMÜGÜLSÜM ZOR
Dersi Verenler Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK,
Dersin Yardımcıları Res. Assist. Ş. Doğuş DEMİRCİ
Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı The aim of this course, to teach calculation to the cost of produced and sold products in the production company by using cost systems through both theoretically and practically.
Dersin İçeriği In this lesson order, costs of businesses, classification of costs, Cost of raw materials and supplies, direct labor costs, determine the overhead distribution of manufacturing costs and flexible budgets, preparation of the overhead manufacturing costs, cost accounting system should be implemented on the basis of TDHP, process theory and application of special manufacturing system on basic of Standard and actual costs topics will be referred.
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Knows the basic concepts of cost accounting, explain the differences between the concepts. Lecture, Question-Answer, Testing, Homework,
2 Students differentiate direct and indirect materials, inventory valuation methods determined by using the Cost of Raw Materials and Supplies. Lecture, Question-Answer, Testing,
3 The student makes the distinction between direct and indirect labor, direct labor cost of each manufactured or consumed accounts for the order. Lecture, Question-Answer, Testing, Homework,
4 The student knows the steps followed in the General Manufacturing Costs finished loading, or orders, or orders made from the General Manufacturing Cost amount of the accounts to be installed. Lecture, Question-Answer, Drilland Practice, Testing,
5 The Student knows the factors which affect the cost accounting system, explain the importance of cost system in the accounting information system, and define the continuous interaction cost-measurement system with cost recording system as a field. Lecture, Drilland Practice, Testing,
6 The Student explain the cost accounting system’s components, produce different cost system combination, design cost system appropriate for Companies and its production types. Lecture, Drilland Practice, Testing,
7 The Student explain the importance and aim of the standard cost system, measure and state the cost standards, prepare the production standard cost cards, know the how to revise those card periodically. Lecture, Drilland Practice, Testing,
8 The Student calculate the costs in the standard costs system, compare those with actual cost and make the difference analysis and journalize those differences. Lecture, Drilland Practice, Testing,
9 The Student knows when the job-order costing system should be applied, send costs to the orders, open the orders cost card, calculate the produced and sold production cost by using job-order costing system and journalize it. Lecture, Drilland Practice, Testing,
10 The Student knows when the process costing system should be applied, send costs to the process, open the process cost card, calculate the produced and sold production cost by using process costing system and journalize it. Lecture, Drilland Practice, Testing,
Hafta Ders Konuları Ön Hazırlık
1 Basic concepts of cost- Classification of costs
2 Direct Raw Materials and Supplies and Indirect Costs of Material Determination
3 Determination of direct labor and indirect labor costs
4 Determination of the Overhead
5 Flexible Overhead Budget Preparation
6 Preparing of Statements of Cost of Sales- According to the accounts and records of cost Uniform Chart of Accounts
7 Classification of Costing Systems, Factors Affecting Cost Systems
8 Standard Costing Systems and Conceptual Frame
9 Midterm Exam
10 Standard Costing Systems- Variance Analysis
11 Job Order Costing System- Conceptual Frame
12 Job Order Costing System on Base of Turkish Uniform of Chart of Accounting System
13 Process Costing System- Conceptual Frame
14 Process Costing System- FIFO Method and Average Cost System
Kaynaklar
Ders Notu
Ders Kaynakları
Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration.
2 Our students will be able to work in teams, and share information with team members in tasks of business administration
3 Our students will identify and analyse problems to offer solutions in tasks of business administration.
4 Our students will participate in projects about business administration process and tasks.
5 Our students will accept responsibility in order to conclude tasks of business administration.
6 Our students will define ethical problems in work environment and generate solutions.
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills.
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills.
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ara Sınav 70
1. Kısa Sınav 10
1. Ödev 10
2. Kısa Sınav 10
Toplam 100
1. Yıl İçinin Başarıya 50
1. Final 50
Toplam 100
AKTS - İş Yükü Etkinlik Sayı Süre (Saat) Toplam İş Yükü (Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Assignment 6 3 18
Final examination 1 20 20
Quiz 2 5 10
Toplam İş Yükü 159
Toplam İş Yükü / 25 (Saat) 6,36
Dersin AKTS Kredisi 6