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. NEVRAN KARACA
Dersi Verenler Doç.Dr. NEVRAN KARACA, Arş.Gör.Dr. ABDÜSSAMED KOÇ,
Dersin Yardımcıları

Res. Assist. Bilge KATANALP

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, Discussion, Drilland Practice, Testing,
2 Students differentiate direct and indirect materials, inventory valuation methods determined by using the Cost of Raw Materials and Supplies. Drilland Practice, Question-Answer, Lecture, Homework, Testing,
3 The student makes the distinction between direct and indirect labor, direct labor cost of each manufactured or consumed accounts for the order. Drilland Practice, Discussion, Question-Answer, Lecture, 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. Drilland Practice, Discussion, Question-Answer, Lecture, Homework, 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. Drilland Practice, Discussion, Question-Answer, Lecture, 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. Discussion, Question-Answer, Lecture, Testing,
7 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. Drilland Practice, Discussion, Question-Answer, Lecture, Homework, Testing,
8 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. Drilland Practice, Discussion, Question-Answer, Lecture, Testing,
Hafta Ders Konuları Ön Hazırlık
1 Basic concepts of cost- Classification of costs Examining the relevant parts of the suggested resources
2 Determination of Raw Material and Material Costs Examining the relevant parts of the suggested resources
3 Determination of Direct Labor Examining the relevant parts of the suggested resources
4 General Production Costs - Conceptual Framework and I. Distribution Examining the relevant parts of the suggested resources
5 General Production Costs- II. and II. Distribution Examining the relevant parts of the suggested resources
6 Editing the production cost table, editing the sales cost table Examining the relevant parts of the suggested resources
7 Cost Accounting and Records in the Framework of the Uniform Chart of Accounts (TDHP) Examining the relevant parts of the suggested resources
8 Midterm Ewam Examining the relevant parts of the suggested resources
9 Classification of Cost Systems
10 Job Order Costing System- Conceptual Frame Examining the relevant parts of the suggested resources
11 Job Order Costing System - Sample Applications Examining the relevant parts of the suggested resources
12 Process Costing System- Conceptual Frame Examining the relevant parts of the suggested resources
13 Process Costing System- Average Cost Method Examining the relevant parts of the suggested resources
14 Process Costing System- FIFO Method Examining the relevant parts of the suggested resources
Kaynaklar
Ders Notu <p>B&uuml;y&uuml;kmirza, Kamil (2021),&nbsp;<strong>Maliyet ve Y&ouml;netim Muhasebesi,</strong>&nbsp;24. Baskı, Gazi Kitabevi, Ankara.</p>
Ders Kaynakları

·    Can, Ahmet Vecdi (2013), Maliyet Muhasebesi, Sakarya Yayıncılık, Sakarya.

·    Muzaffer Civelek ve Azzem Özkan (2007), Temel ve Tek Düzen Maliyet Muhasebesi, Detay Yayıncılık.

·    Mevlüt Karakaya (2007), Maliyet Muhasebesi, Gazi Kitabevi.

·  Süleyman Yükçü (2014), Yönetim Açısından Maliyet Muhasebesi, Altın Nokta Basın Yayım Dağıtım.

Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. X
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ödev 100
Toplam 100
1. Yıl İçinin Başarıya 40
1. Final 60
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 4 64
Mid-terms 1 13 13
Assignment 1 6 6
Final examination 1 15 15
Toplam İş Yükü 162
Toplam İş Yükü / 25 (Saat) 6,48
Dersin AKTS Kredisi 6