| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Cost Accountıng | ISL 303 | 5 | 4 + 0 | 4 | 7 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | İngilizce |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Arş.Gör.Dr. BİLGE KATANALP |
| Dersi Verenler | Arş.Gör.Dr. BİLGE KATANALP, |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | This course aims to teach the calculation of the cost of produced and sold products in the production company using cost systems theoretically and practically. |
| Dersin İçeriği | In this lesson order, costs of businesses, classification of costs, Cost of raw materials and supplies, direct labor costs, determining the overhead distribution of manufacturing costs and flexible budgets, preparation of the overhead manufacturing costs, and cost accounting system should be implemented based on TDHP, process theory and application of special manufacturing system on the basic of Standard and actual costs topics will be preferred. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Knows the basic concepts of cost accounting, explain the differences between the concepts. | Anlatım, Soru-Cevap, Beyin Fırtınası, | |
| 2 | Students differentiate direct and indirect materials, inventory valuation methods determined by using the Cost of Raw Materials and Supplies. | Anlatım, Soru-Cevap, | |
| 3 | The student makes the distinction between direct and indirect labor, direct labor cost of each manufactured or consumed accounts for the order. | Anlatım, Soru-Cevap, | |
| 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. | Anlatım, Soru-Cevap, Tartışma, | |
| 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. | Anlatım, Tartışma, | |
| 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. | Anlatım, Tartışma, | |
| 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. | Anlatım, Tartışma, | |
| 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. | Anlatım, Tartışma, | |
| 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. | Anlatım, Tartışma, | |
| 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. | Anlatım, Tartışma, |
| 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 | Determination of the Overhead | |
| 6 | Preparing of Statements of Cost of Sales- | |
| 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 | Cost Accounting (15th Edition) by Charles T. Horngren Srikant M. Datar Madhav V. Rajan-Pearson |
| Ders Kaynakları | Cost Accounting (15th Edition) by Charles T. Horngren Srikant M. Datar Madhav V. Rajan-Pearson |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Disiplinindeki temel kavramları ve kuramları bilir. | X | |||||
| 2 | Disiplinindeki sorunları analiz edip bu sorunlara çözüm önerileri sunacak analitik düşünme becerilerine sahiptir. | X | |||||
| 3 | Girişimci kişilik özelliklerini tanır ve girişimci kişilik özelliklerini geliştirme fırsatlarını izler. | ||||||
| 4 | Girişimci ve iç girişimci davranışları tanır, bu davranışları iş fırsatlarını değerlendirmede ve görev yaptığı kurumlarda yeniliği teşvik etmede sergileyebilir. | ||||||
| 5 | Bilgi teknolojisinin kavramsal bilgisine ve pratik uygulamalarına hâkimdir. | ||||||
| 6 | Alanına yönelik bilgi teknolojilerini kullanabilir. | ||||||
| 7 | Meslek yaşamında insanların ve ekonomilerin gelişimini ve çevrenin iyileştirilmesini sağlayan faaliyetleri tasarlayabilir. | X | |||||
| 8 | İş yaşamında etik sorunların ve bu sorunların toplumsal ve kurumsal etkilerinin farkında olur. | ||||||
| 9 | Sorun çözme süreçlerinde etik sorumluluklarını bilir ve bu süreçlerde etik ilkelere riayet eder. | ||||||
| # | Ders Öğrenme Çıktılarının Program Çıktılarına Katkısı | PÇ 1 | PÇ 2 | PÇ 3 | PÇ 4 | PÇ 5 | PÇ 6 | PÇ 7 | PÇ 8 | PÇ 9 |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Knows the basic concepts of cost accounting, explain the differences between the concepts. | 5 | 5 | |||||||
| 2 | Students differentiate direct and indirect materials, inventory valuation methods determined by using the Cost of Raw Materials and Supplies. | 5 | 5 | 5 | ||||||
| 3 | The student makes the distinction between direct and indirect labor, direct labor cost of each manufactured or consumed accounts for the order. | 5 | 5 | 5 | ||||||
| 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. | 5 | 5 | 5 | 5 | |||||
| 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. | 5 | 5 | 5 | ||||||
| 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. | 5 | 5 | 5 | ||||||
| 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. | 5 | 5 | 5 | ||||||
| 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. | 5 | 5 | 5 | ||||||
| 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. | 5 | 5 | 5 | ||||||
| 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. | 5 | 5 | 5 |
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 60 |
| 1. Ödev | 40 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| Kısa Sınav | 2 | 10 | 20 |
| Ders Süresi (Sınav haftası dahildir: 16x toplam ders saati) | 16 | 4 | 64 |
| Sınıf Dışı Ders Çalışma Süresi(Ön çalışma, pekiştirme) | 16 | 2 | 32 |
| Ara Sınav | 1 | 15 | 15 |
| Ödev | 1 | 10 | 10 |
| Final | 1 | 20 | 20 |
| Toplam İş Yükü | 161 | ||
| Toplam İş Yükü / 25 (Saat) | 6,44 | ||
| Dersin AKTS Kredisi | 7 | ||