Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
MVP2052014774COST ACCOUNTINGCompulsory233
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. serkan kul
Learning Outcomes
1Effectively be ableto manageComputing cost elements
2Abletoexplainoutgoings distribution
Mode of Delivery
Formal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
• Calculating raw material and supplies costs • Calculating labour cost • Calculating production overheads • Making primary distribution • Making secondary distribution • Calculating unit cost on specific order cost system • Calculating unit cost on process costing • Calculating unit cost on standard cost method • Making registration according to 7/A option • Making registration according to 7/B option
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Calculating raw material and supplies costs
2Calculating labour cost
3Calculating production overheads
4Calculating production overheads
5Making primary distribution
6Making secondary distribution
7Making secondary distribution
8Midterm Exam
9Calculating unit cost on specific order cost system
10Calculating unit cost on process costing
11Calculating unit cost on process costing
12Calculating unit cost on standard cost method
13Calculating unit cost on standard cost method
14Making registration according to 7/A option
15Making registration according to 7/B option
16Final Exam
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
Yarıyıl (Yıl) İçi Etkinlikleri40
Yarıyıl (Yıl) Sonu Etkinlikleri60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Problem Solving14228
Question-Answer7214
Self Study14228
Individual Study for Mid term Examination7214
Individual Study for Final Examination7214
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
PO
15
PO
16
PO
17
PO
18
PO
19
PO
20
PO
21
PO
22
PO
23
PO
24
PO
25
PO
26
PO
27
PO
28
PO
29
PO
30
PO
31
PO
32
PO
33
PO
34
PO
35
LO15                              5   
LO25                              5   
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00