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
SYB2042019192	COST ACCOUNTİNG	Compulsory	2	4	4

Level of Course Unit

First Cycle

Objectives of the Course

The general frame of the cost accounting concept and its importance, the cost accounting system practices in the health foundations

Name of Lecturer(s)

Learning Outcomes

1	Understands the cost concept.
2	Applies in practice to the business organizations.
3	Knows the cost systems.
4	Compares the cost systems with each other.
5	Controls burdens.
6	Accounts the labor costs.
7	Accounts the direct raw materials and supplies expenses.
8	Plans the cost accounting.

Mode of Delivery

Formal Education

Prerequisites and co-requisities

Recommended Optional Programme Components

Course Contents

The fundamental conceptions about cost accounting, direct-indirect distinction of labor costs, production overheads, cost allocations: plain, graduated and mathematical allocation methods, cost systems and job order costing system, process costing and mixed costing

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	The Fundamental Conceptions About Cost Accounting and the Purposes of Cost Accounting
2	The Difference Between Cost Accounting and Financial Accounting
3	Cost Accounting Plan and the Cost Account Operation
4	Finding of the Direct Raw Materials and Supplies Expenses and Accounting
5	Direct-Indirect Distinction of Labor Costs and Info About Wage System
6	Accounting Transactions About Labor Problems
7	Accounting Transactions About Labor Problems
8	Mid-Term Exam
9	Production Overheads, Cost Allocations: Plain, Graduated and Mathematical Allocation Methods
10	Solving the Sample Problems About Cost Elements
11	Cost Systems and Job Order Costing System
12	Process Costing and Mixed Costing
13	Solving the Comparative Sample Problems About the Cost Systems
14	Solving the Comparative Sample Problems About the Cost Systems
15	Solving the Comparative Sample Problems About the Cost Systems

Recommended or Required Reading

Lazol,İ.,2001; Maliyet Muhasebesi, Seçkin Yayıncılık, Ankara.

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

Work Placement(s)

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	15	3	45
Self Study	15	5	75
TOTAL WORKLOAD (hours)			122

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6
LO1	5	5	4	4	1	2
LO2	5	5	4	4	1	2
LO3	5	5	4	4	1	2
LO4	5	5	4	4	1	2
LO5	5	5	4	4	1	2
LO6	5	5	4	4	1	2
LO7	5	5	4	4	1	2
LO8	5	5	4	4	1	2

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