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, Dr.Öğr.Üyesi ABDÜSSAMED KOÇ, |
Dersin Yardımcıları | Res. Assist. Hüseyin Can AYAR |
Dersin Kategorisi | Alanına Uygun Temel Öğretim |
Dersin Amacı | The aim of this course is to teach the students the cost systems developed to calculate the cost of the products produced and sold in production enterprises, both theoretically and practically. |
Dersin İçeriği | In this course, the costs of enterprises, classification of costs, determination of direct raw material and material costs, determination of direct labor costs, distribution of general manufacturing costs and preparation of flexible general manufacturing costs budgets, implementation of cost accounting system on the basis of TDHP, main cost systems, in this context order cost system and Phase costing system issues will be covered in detail. |
# | 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 | Büyükmirza, Kamil (2021), Maliyet ve Yönetim Muhasebesi, 24. Baskı, Gazi Kitabevi, Ankara. |
Ders Kaynakları | 1- Can, Ahmet Vecdi (2013), Maliyet Muhasebesi, Sakarya Yayıncılık, Sakarya.
2- Muzaffer Civelek ve Azzem Özkan (2007), Temel ve Tek Düzen Maliyet Muhasebesi, Detay Yayıncılık.
3- Mevlüt Karakaya (2007), Maliyet Muhasebesi, Gazi Kitabevi.
4- 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 | 70 |
1. Ara Sınav | 10 |
1. Kısa Sınav | 10 |
2. Kısa Sınav | 10 |
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 |