COURSE SYLLABUS

PRINCIPLES OF ACCOUNTING AND COST MANAGEMENT

1	Course Title:	PRINCIPLES OF ACCOUNTING AND COST MANAGEMENT
2	Course Code:	ISL1203
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	-
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Dr. Ögr. Üyesi Funda Özçelik
16	Course Lecturers:	-
17	Contactinformation of the Course Coordinator:	Uludağ Universitesi İİBF Görükle/ BURSA 0 224 294 10 50
18	Website:
19	Objective of the Course:	Improve students about records, report of financial information and calculation of cost of goods manufactured
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Understand the basic accounting concepts and technical structure of accounting ;
2	Understand the accounting process and the importance of accounting boks and documents ;
3	Learn the Uniform Accounting System’s structure, codification system and extend ;
4	Prepare basic financial statements ;
5	Learn cost calculation methods and able to apply to different type of businesses ;
6	Able to prepare cost of goods sold table ;
7	Able to make cost analysis ;
8	Understand the importance of accounting informations for business;

22	Course Content:

Week	Theoretical	Practical
1	Introduction to Accounting, Basic Accounting Concepts
2	Basic Accounting Equation and financial statements
3	Account conceps and journal entry
4	Trial balance sheet and subsidiary accounts
5	Accounting of inventory: periodical inventory method – perpetual inventory method
6	Weighted average cost method-FIFO
7	Introduction to Cost Accounting - Objectives and Conceptual Remark
8	Repeating courses and midterm exam
9	Cost classification
10	Production costs: Raw material, Labor costs Overhead costs
11	Normal costing-Direct costing-Variable costing
12	Standart costing system: Determination of standarts
13	Standart costing system: Cost Flow in Standart cost system and their recordings
14	Variance analysis

23	Textbooks, References and/or Other Materials:	Genel Muhasebe, Prof. Dr. Ümit Gücenme Gençoğlu, Alfa Aktüel, Bursa, 2010 Maliyet Muhasebesi-Prof Dr Ümit Gücenme Management and Cost Accounting-Colin Drury Cost Management-Edward J. Blocher-David E Stout-Gary Cookins
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High