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 |
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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 |
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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 |
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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 | | |
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Recommended or Required Reading |
Maliyet ve Yönetim Muhasebesi-Yazar: Kamil Büyükmirza |
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 | 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 |
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Contribution of Learning Outcomes to Programme Outcomes |
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 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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