Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
İSL2042013202	COST ACCOUNTING II	Compulsory	2	4	4

Level of Course Unit

First Cycle

Objectives of the Course

Ensure that students learn about the cost of systems in manufacturing enterprises

Name of Lecturer(s)

Öğr. Gör. Serkan KUL

Learning Outcomes

1	Provide information about the cost systems
2	Calculating the cost of the system and make the recognition process

Mode of Delivery

Formal Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Introduction of costing and calculation of total costs and unit costs compared to the cost of the system, production losses (fire, now, etc.) to be accounted for by calculating explaining to do the cost-volume-profit analysis process and budgeting processes.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Introduction of cost system
2	Cost systems depending on the scope
3	Cost systems based on the shape of detection
4	Order Costing
5	Calculation of total and unit costs according to the order cost system
6	Process costing system
7	Calculation of unit cost and total cost of the system according to the stage
8	Midterm Exam
9	Cost systems based on the detected time
10	Actual cost system
11	The standard cost system
12	Production losses and accounting
13	Cost-Volume-Profit Analysis
14	Cost-Volume-Profit Analysis
15	Budgeting in manufacturing enterprises
16	Final Exam

Recommended or Required Reading

Maliyet ve Yönetim Muhasebesi-Yazar: Kamil Büyükmirza

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	3	42
Practice	14	3	42
Problem Solving	14	2	28
Individual Study for Mid term Examination	7	1	7
Individual Study for Final Examination	7	1	7
TOTAL WORKLOAD (hours)			128

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
LO1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	2	1	2	1
LO2	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	2	1	2	1

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High