COURSE SYLLABUS

COST ACCOUNTING

1	Course Title:	COST ACCOUNTING
2	Course Code:	IIS3312
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	6
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	No
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Doç. Dr. ORHAN BOZKURT
16	Course Lecturers:	Doç.Dr. Orhan BOZKURT
17	Contactinformation of the Course Coordinator:	obozkurt@uludag.edu.tr Tel:224 2942695
18	Website:
19	Objective of the Course:	To acquaint students with basic concepts of cost accounting, classification of costs, elements of cost, place of cost and cost delivery methods, to help them make cost accounting on production costs
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Students completing this course; Learn the basic concepts of cost accounting ;
2	Learn classifying costs and elements of cost ;
3	Learn the basic objectives of cost accounting and use unit cost accounting techniques ;
4	Develop distribution methods implemenation skills;
5	Comprehend identifying the general production, raw material and labor costs in cost accounting and how to calculate these costs. ;
6	Do cost accounting practice ;
7	Calculate the raw material and material cost of the product transferred to production ;
8	Comprehend expenses, recognize direct and indirect raw materials, identify optimal order amount and comprehend how to make inventory control ;

22	Course Content:

Week	Theoretical	Practical
1	Definition and scope of cost accounting, its aim, the relationship between general accounting and cost accounting
2	The concepts of expense and spending, classification of expenses, cost accounting systems and methods used in calculating costs, main phases of cost accounting systems
3	The cost of a good sold in cost accounting and definition of income statement and its explanation with numerical examples
4	Expenses, identifying direct and indirect raw materials, determination of optimal order amount, making inventory control
5	Explanation of good valuation methods (average method, FİFO –first in first out- Standard price method and market price method) with examples
6	Accounting records of raw material expenses
7	Labor expenses (Indetifying labor types, measuring workmanship hours)
8	LESSON REPEATING
9	Sample cost accounting practice
10	Definition of charging system and explaning with samples ( time based payment system, labor based payment system)
11	Definition of payment systems and explaning with samples and accounting records
12	Classification of General Production Expenses , concept and types of capacity, forecasting expense and volume relationships
13	Allocation keys, allocation methods ( direct, gradual and mathemathical allocation methods) explanation of these methods with numerical samples
14	Process costing and explanation of process costing with numerical samples

23	Textbooks, References and/or Other Materials:	Yükçü, Süleyman, Maliyet Muhasebesi, Anadolu Matbaası ,İZMİR-TÜRKİYE Savcı, Mustafa, Maliyet Muhasebesine Giriş,RİZE-TÜRKİYE
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