Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | MVP2052014774 | COST ACCOUNTING | Compulsory | 2 | 3 | 3 |
|
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 |
1 | Effectively be ableto manageComputing cost elements | 2 | Abletoexplainoutgoings 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 |
|
1 | Calculating raw material and supplies costs | | | 2 | Calculating labour cost
| | | 3 | Calculating production overheads | | | 4 | Calculating production overheads | | | 5 | Making primary distribution | | | 6 | Making secondary distribution | | | 7 | Making secondary distribution | | | 8 | Midterm Exam | | | 9 | Calculating unit cost on specific order cost system | | | 10 | Calculating unit cost on process costing | | | 11 | Calculating unit cost on process costing | | | 12 | Calculating unit cost on standard cost method | | | 13 | Calculating unit cost on standard cost method | | | 14 | Making registration according to 7/A option | | | 15 | Making registration according to 7/B option | | | 16 | Final Exam | | |
|
Recommended or Required Reading |
|
Planned Learning Activities and Teaching Methods |
|
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) | None |
|
Workload Calculation |
|
Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Problem Solving | 14 | 2 | 28 |
Question-Answer | 7 | 2 | 14 |
Self Study | 14 | 2 | 28 |
Individual Study for Mid term Examination | 7 | 2 | 14 |
Individual Study for Final Examination | 7 | 2 | 14 |
|
Contribution of Learning Outcomes to Programme Outcomes |
|
* 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
|