| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MUH2052010935 | COST ACCOUNTING | Compulsory | 2 | 3 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| It is aimed with this lesson that the student can do banking operations and makes accounting registrations |
| Name of Lecturer(s) |
| Öğr. Gör. Neşegül PARLAK |
| Learning Outcomes |
| 1 | Maliyet, gider, harcama kavramlarını tanımak | | 2 | Üretim işletmelerinde, üretim giderlerini öğrenmek | | 3 | Üretim, hizmet ve ticaret işletmelerinde, gider yerleri ve giderlerin dağıtım sürecini uygulamayı öğrenmek | | 4 | Üretim, hizmet ve ticaret işletmelerinde satışların maliyeti tablosunu düzenlemeyi öğrenmek | | 5 | Maliyet yöntemlerinden"Sipariş Maliyet" yöntemini tanımak ve uygulamak | | 6 | Maliyet yöntemlerinden "Standart Maliyet" yöntemini tanımak ve uygulamak | | 7 | Maliyet yöntemlerinden "Safha Maliyet" yöntemini tanımak ve uygulamak | | 8 | Maliyet yöntemlerinden "Fiili Maliyet" yöntemini tanımak ve uygulamak | | 9 | Bütçe ve maliyet muhasebesi ilişkisini ve yönetim muhasebesine geçiş sürecini tanımak | | 10 | Tekdüzen Hesap Planında maliyet muhasebesi sürecini 7-A, 7-B seçeneklerine göre uygulamak |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| Yok |
| Recommended Optional Programme Components |
| Week 1 Calculating raw material and supplies costs
Week 2 Calculating labour cost
Week 3 Calculating production overheads
Week 4 Calculating production overheads
Week 5 Calculating production overheads
Week 6 Making primary distribution
Week 7 Making secondary distribution
Week 8 midterm exam
Week 9 Making secondary distribution
Week 10 Calculating unit cost on specific order cost system
Week 11 Calculating unit cost on process costing
Week 12 Calculating unit cost on process costing
Week 13 Calculating unit cost on standard cost method
Week 14 Making registration according to 7/A option
Week 15 Making registration according to 7/B option
Week 16 final exam
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| Course Contents |
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| Weekly Detailed Course Contents |
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| 1 | Calculating raw material and supplies costs
| | | | 2 | Calculating labour cost | | | | 3 | Calculating production overheads | | | | 4 | Calculating production overheads | | | | 5 | Calculating production overheads | | | | 6 | Making primary distribution
| | | | 7 | Making secomidterm exam | | | | 8 | Making primary distribution | | | | 9 | mid-exam | | | | 10 | Making secondary distribution | | | | 11 | Calculating unit cost on specific order cost system | | | | 12 | Calculating unit cost on process costing | | | | 13 | Calculating unit cost on standard cost me | | | | 14 | Making registration according to 7/A option | | | | 15 | Making registration according to 7/B option
| | | | 16 | final exam | | |
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| Recommended or Required Reading |
| “Türkiye Muhasebe Standartları İle Uyumlu Maliyet Muhasebesi” Prof. Dr. Ümit Gücenme GENÇOĞLU,
“Maliyet Muhasebesi” Prof. Dr. İbrahim LAZOL,
“Maliyet Muhasebesi, Yüksekokullar İçin” Doç. Dr. Sait KAYGUSUZ, Öğr. Gör. Şükrü DOKUR.
“Meslek Yüksekokullar İçin Maliyet Muhasebesi,” Öğr. Gör. Fatma TAŞ. |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | Yok |
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| Workload Calculation |
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| Midterm Examination | 1 | 2 | 2 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 1 | 8 | 8 |
| Problem Solving | 12 | 3 | 36 |
| Question-Answer | 10 | 2 | 20 |
| Case Study | 1 | 4 | 4 |
| Individual Study for Homework Problems | 3 | 6 | 18 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 20 | 20 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 3 | 4 | 2 | 4 | 3 | 4 | 1 | 1 | 3 | 1 | 3 | 3 | | LO2 | 4 | 4 | 4 | 1 | 4 | 2 | 5 | 1 | 1 | 5 | 2 | 3 | 2 | | LO3 | 5 | 4 | 5 | 1 | 5 | 1 | 4 | 1 | 1 | 5 | 1 | 3 | 3 | | LO4 | 4 | 5 | 4 | 1 | 5 | 3 | 4 | 1 | 1 | 5 | 2 | 3 | 3 | | LO5 | 3 | 3 | 5 | 1 | 5 | 4 | 4 | 1 | 1 | 4 | 2 | 3 | 2 | | LO6 | 4 | 4 | 5 | 1 | 4 | 3 | 5 | 1 | 1 | 4 | 1 | 3 | 1 | | LO7 | 5 | 5 | 5 | 1 | 3 | 3 | 5 | 1 | 1 | 5 | 2 | 3 | 2 | | LO8 | 5 | 4 | 5 | 1 | 3 | 2 | 5 | 1 | 1 | 5 | 2 | 3 | 2 | | LO9 | 4 | 5 | 4 | 1 | 3 | 1 | 5 | 1 | 1 | 5 | 2 | 2 | 2 | | LO10 | 5 | 5 | 5 | 1 | 3 | 1 | 5 | 1 | 1 | 5 | 2 | 3 | 2 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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