| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Cost Accountıng | ISL 304 | 6 | 3 + 0 | 3 | 6 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Dr.Öğr.Üyesi ABDÜSSAMED KOÇ |
| Dersi Verenler | Doç.Dr. NEVRAN KARACA, |
| Dersin Yardımcıları | Res. Assist. Ş. Doğuş DEMİRCİ |
| Dersin Kategorisi | Alanına Uygun 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, Discussion, Demonstration, Simulation, Brain Storming, Case Study, | Testing, Oral Exam, |
| 2 | Students differentiate direct and indirect materials, inventory valuation methods determined by using the Cost of Raw Materials and Supplies | Lecture, Question-Answer, Discussion, Drilland Practice, Motivations to Show, Case Study, Problem Solving, | Testing, Oral Exam, Homework, Project / Design, |
| 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, Discussion, Drilland Practice, Case Study, Problem Solving, | Testing, Oral Exam, 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, Discussion, Drilland Practice, Motivations to Show, Case Study, Problem Solving, | Testing, Oral Exam, Homework, |
| 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, Question-Answer, Discussion, Demonstration, Simulation, Brain Storming, Case Study, | Testing, Oral Exam, Homework, |
| 6 | The Student explain the cost accounting systems components, produce different cost system combination, design cost system appropriate for Companies and its production types | Lecture, Question-Answer, Discussion, Demonstration, Simulation, Brain Storming, Case Study, | Testing, Oral Exam, Homework, |
| 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, Question-Answer, Discussion, Drilland Practice, Case Study, Problem Solving, | Testing, Oral Exam, Homework, |
| 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, Question-Answer, Discussion, Drilland Practice, Motivations to Show, Case Study, Problem Solving, | Testing, Oral Exam, Homework, |
| 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, Question-Answer, Discussion, Drilland Practice, Motivations to Show, Case Study, Problem Solving, | Testing, Oral Exam, Homework, |
| 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 | Question-Answer, Discussion, Drilland Practice, Motivations to Show, Case Study, Problem Solving, Lecture, | Testing, Oral Exam, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Basic concepts of cost- Classification of costs | Review of the related chapters of the lecture. |
| 2 | Direct Raw Materials and Supplies and Indirect Costs of Material Determination | Review of the related chapters of the lecture. |
| 3 | Determination of direct labor and indirect labor costs | Review of the related chapters of the lecture. |
| 4 | Determination of the Overhead | Review of the related chapters of the lecture. |
| 5 | Flexible Overhead Budget Preparation | Review of the related chapters of the lecture. |
| 6 | Preparing of Statements of Cost of Sales- According to the accounts and records of cost Uniform Chart of Accounts | Review of the related chapters of the lecture. |
| 7 | Classification of Costing Systems, Factors Affecting Cost Systems | Review of the related chapters of the lecture. |
| 8 | MID TERM EXAM | |
| 9 | Standard Costing Systems and Conceptual Frame | Review of the related chapters of the lecture. |
| 10 | Standard Costing Systems- Variance Analysis | Review of the related chapters of the lecture. |
| 11 | Job Order Costing System- Conceptual Frame | Review of the related chapters of the lecture. |
| 12 | Job Order Costing System on Base of Turkish Uniform of Chart of Accounting System | Review of the related chapters of the lecture. |
| 13 | Process Costing System- Conceptual Frame | Review of the related chapters of the lecture. |
| 14 | Process Costing System- FIFO Method and Average Cost System | Review of the related chapters of the lecture. |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Can follow new and current technologies and evaluate them | ||||||
| 2 | Can understand the operation of Corporate Information Systems and use these systems at a basic level | ||||||
| 3 | Constructs numerical models of basic business problems. | ||||||
| 4 | Solves modeled business problems with the help of information technologies and interprets the solutions | ||||||
| 5 | Contributes to informatics oriented projects as a member of the team | ||||||
| 6 | Effectively uses information technology tools that support teamwork in project management. | ||||||
| 7 | Master basic business functions and information technologies and establishes the link between them | ||||||
| 8 | Contributes to the design, development and implementation processes of corporate information systems. | ||||||
| 9 | Can produce and present quality documentation for all kinds of projects, including entrepreneurship projects. | ||||||
| 10 | Prepares informative, effective and interesting presentations and presents these presentations. | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 60 |
| 1. Kısa Sınav | 15 |
| 2. Kısa Sınav | 15 |
| 1. Ödev | 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 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Mid-terms | 1 | 15 | 15 |
| Quiz | 2 | 10 | 20 |
| Assignment | 1 | 10 | 10 |
| Final examination | 1 | 20 | 20 |
| Toplam İş Yükü | 161 | ||
| Toplam İş Yükü / 25 (Saat) | 6,44 | ||
| Dersin AKTS Kredisi | 6 | ||