Course Name Code Semester T+U Hours Credit ECTS
Cost and Management Accounting ISL 409 7 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Prof.Dr. AHMET VECDİ CAN
Course Lecturers
Course Assistants
Course Category Field Proper Education
Course Objective
Course Content
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Lecture, Question-Answer, Testing, Homework,
2 Lecture, Question-Answer, Group Study, Testing, Homework,
3 Lecture, Question-Answer, Testing, Homework,
4 Lecture, Question-Answer, Self Study, Testing, Homework,
5 Lecture, Question-Answer, Discussion, Testing, Homework,
6 Lecture, Self Study, Testing, Homework,
7 Lecture, Self Study, Testing, Homework,
8 Lecture, Group Study, Testing, Homework,
9 Lecture, Drilland Practice, Testing, Homework,
10 Lecture, Problem Solving, Testing, Homework,
11 Lecture, Group Study, Testing, Homework,
12 Lecture, Group Study, Self Study, Testing, Homework,
13 Lecture, Discussion, Testing, Homework,
14 Lecture, Problem Solving, Testing, Homework,
15
Week Course Topics Preliminary Preparation
1 Introduction To Management Accounting, Differences Between Managerial Accounting And Financial Accounting, The Place And Importance Of Managerial Accounting On Business Management
2 Cost Concept, Divisionalization Of Costs, Expense And Loss Discrimination, Classification Of Business Expenses
3 Auxiliary Account Entries In Cost Accounting, Transfer Of Entries To Financial Tables
4 Specification And Observation Of Raw Materials Costs
5 Specification And Observation Of Direct Labour Costs
6 Specification And Observation Of General Overhead Costs
7 Specification Of Direct Costs Of Cost Centers (First Assignment), Problem Of Indirect Costs
8 Distribution Of Expenses Of Support Department Costs To Main Production Departments
9 Midterm Examination
10 Global View Of Costing Systems And Job Order Costing System
11 Process Costing System And The Problem Of Wastes
12 Manufacturing Overhead Costs Budget
13 Activity Based Costing And The Comparison With Traditional Costing Systems
14 Joint Products And By - Products Costing
Resources
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Providing field knowledge
2 Developing analytical thinking skills
3 Developing entrepreneurial personality traits
4 :Being an entrepreneur and Intrapreneurship
5 Firm-level problem detection and solution
6 Problem detection and solution across the economy
7 Oral and written communication skills
8 Team building and development
9 :Ethical awareness
10 Ethical and social responsibility in problem solving
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 10
Total 100
1. Final 50
1. Yıl İçinin Başarıya 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 2 32
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Quiz 2 10 20
Final examination 1 15 15
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 14 3 42
Mid-terms 1 2 2
Quiz 2 1 2
Assignment 1 10 10
Final examination 1 10 10
Total Workload 228
Total Workload / 25 (Hours) 9.12
dersAKTSKredisi 5