| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL2012013202 | COST ACCOUNTING I | Compulsory | 2 | 3 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of the course is
• to teach the basic definitions and techniques of cost accounting
• to equip students with the knowledge and skills of use the cost accounting knowledge in economic decisions
• to develop the ability of the students to cost accounting information about the companies
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| Name of Lecturer(s) |
| Yrd. Doç. Dr. Hakan YAZARKAN |
| Learning Outcomes |
| 1 | Understand the importance of cost accounting. Learns the difference between the terms cost, expenditure, spend and loss. | | 2 | Calculate the costs which genarate production. | | 3 | Analysis costs and evaluates costs and costing methods. | | 4 | | | 5 | |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| • Basic tasks and position of the cost accounting and relation to the financial accounting,
• Managerial accounting and in-plant management,
• The organization and the way of viewing the information in cost accounting and on their basis to manage the level of cost on product and the level of cost for centers,
• Production pricing with connection to economic result of centers and company,
• Accounting information for the formation of the final calculations and their exploiting in management,
• Cost of environmental and social character and for costs of quality ensuring,
• Position of cost accounting and results accounting in business accounting,
• Purpose of cost and results accounting,
• Basics of financial reporting and management accounting. |
| Weekly Detailed Course Contents |
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| 1 | Introduction to Cost Accounting, NotiOns of Expense, Expenditure, Cost and Lost, Limited Scope Cost-Wide Scope Cost, Extinct Cost-Unextinct Cost. Cost terms and classifying | | | | 2 | Differences between Cost Account and Financial Account, The Aims of Cost Account, The Factors which Affect the Cost System, The Basic Notions in Cost Account. Material costs | | | | 3 | The Operation of First Item and Material Cost Account, The Operation of Direct Labor Cost Account, | | | | 4 | An overview of the Cost Systems and the Cost Systems in the Companies I. The Operation of General Production Cost Account. | | | | 5 | An overview of the Cost Systems and the Cost Systems in the Companies II. Labor costs. | | | | 6 | The Main Problems with the Cost Accounting, Application Example, The Classification of the Costs. | | | | 7 | The Measures of Cost Classifications, Distinction of Cost Types | | | | 8 | Mid-term Exam | | | | 9 | The Measures of Cost Classifications, Distinction of Cost Types | | | | 10 | Cost Classifications Measures, Distinction of Cost in Respect with Decision Purposes | | | | 11 | Cost Classifications in Practical | | | | 12 | Cost Account Application | | | | 13 | Break_Even_Point-Contribution Margin-Intro. To Material Cost, Direct-Indirect Material, Optimal Order Amount, Stock Control. | | | | 14 | Material Valuation and Problems with Material Valuation, Stock Control Methods; LIFO-FIFO-Dynamic Averaging Methods | | | | 15 | Distinction of Cost in Respect with Charge Types, Distinction of Cost in Respect with the Behavior to Operational Volume | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
| Mevlüt KARAKAYA, 2012,Cost Accounting, Gazi Pubblisher |
| 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) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Makeup Examination | 1 | 2 | 2 |
| Demonstration | 3 | 14 | 42 |
| Self Study | 3 | 14 | 42 |
| Individual Study for Mid term Examination | 1 | 11 | 11 |
| Individual Study for Final Examination | 1 | 20 | 20 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 4 | 5 | 4 | 5 | 4 | 4 | 4 | 4 | 4 | 3 | 5 | 3 | 3 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | | LO2 | 5 | 5 | 5 | 4 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 4 | 4 | 5 | 4 | 3 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | | LO3 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 3 | 3 | 3 | 3 | 5 | | LO4 | 4 | 4 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 5 | 4 | | LO5 | | | | | | | | | | | | | | | | | | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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