Ders Bilgileri

#### Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
COST ACCOUNTING MUP 205 3 2 + 1 3 4
 Dersin Dili Türkçe Dersin Seviyesi Önlisans Dersin Türü ZORUNLU Dersin Koordinatörü Öğr.Gör. ÜMMEHAN ERDİL ŞAHİN Dersi Verenler Dersin Yardımcıları Dersin Kategorisi Dersin Amacı Cost accounting to determine the cost of goods produced by industrial enterprises operating in the types of expenses, according to the types of products, extracts and produced the records and follow-up includes the calculations made to watch. In another aspect of cost accounting, determination of the product sales price, income measurement, valuation of inventory done, providing information to business managers, the costs under control, helps to direct the decisions made by planning and objectives. Therefore, this information is gained by the students. Dersin İçeriği Knowledge of basic concepts related to the transfer of cost accounting.
 Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri 1 - Knowledge of basic concepts related to cost accounting 1 - 2 - A - C - 2 - To understand the classification of costs 1 - 2 - 3 - A - C - 3 - To understand the cost elements 1 - 2 - 4 - A - C - 4 - Application of places and cost allocation methods for cost 1 - 2 - 4 - A - C - 5 - Apply costing systems 1 - 2 - 4 - A - C -
 Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice Ölçme Yöntemleri: A:Testing C:Homework

#### Ders Akışı

Hafta Konular ÖnHazırlık
1 The Relationship Between Cost Accounting Definition and Other Branches of Accounting
2 Purposes of Cost Accounting
3 The Relationship Between Income Statement and Statement of Cost of Goods Sold
4 Uniform Accounting Plan 7 / A and 7 / B Cost Accounts and Operation
5 Classification of Costs
6 Production costs (raw materials, labor and overhead expenses)
7 Areas of cost of production run
8 Cost Distribution Methods
9 Order and Process Cost
10 Actual and Estimated Costs
11 Standard and Variable Costs
12 Fire and Costs
13 Activity-Based Costing
14 JIT and Quality Costs

Ders Notu
Ders Kaynakları

#### Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

#### Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

#### AKTS - İş Yükü

Etkinlik Sayısı Süresi(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 2 32
Mid-terms 1 6 6
Quiz 2 8 16
Assignment 1 5 5
Performance Task (Laboratory) 1 3 3
Final examination 1 10 10
Toplam İş Yükü 120
Toplam İş Yükü /25(s) 4.8
Dersin AKTS Kredisi 4.8
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