Doç. Dr. Funda ÖZÇELİK E-Mail: fundacar@uludag.edu.tr Uludağ Universitesi İİBF İşletme Bölümü Görükle/ BURSA 0 224 294 11 95
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Website:
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Objective of the Course:
Improve students about financial reports of businesses and calculation of cost of goods manufactured.
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Contribution of the Course to Professional Development
To understand financial reports of businesses, calculate product costs and making cost analyzes.
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Learning Outcomes:
1
Understand the basic accounting concepts and technical structure of accounting
;
2
Understand the accounting process and the importance of accounting books and documents
;
3
Learn the Uniform Accounting System’s structure, codification system and extend
;
4
Prepare and understand basic financial reports
;
5
Learn cost calculation methods and able to apply to different type of businesses
;
6
Able to prepare cost of goods sold report
;
7
Able to make cost analysis
;
8
Understand the importance of accounting informations for businesses;
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Course Content:
Week
Theoretical
Practical
1
Basic Accounting Concepts, Basic Accounting Equation and Financial Statements
2
Account concept and journal entry
3
Trial balance sheet and subsidiary accounts
4
Accounting of inventory: periodical inventory method – perpetual inventory method
5
Inventory Evaluation Methods
6
Introduction to Cost Accounting - Objectives and Basic Concepts
7
Cost classifications, Production costs: Raw material cost, Labor costs, and Overhead costs
8
Repetition of courses and midterm exam
9
Cost Allocation: Allocation keys and methods
10
Cost Calculation Methods: Absorption costing, Normal Costing, Direct Costing, Variable Costing
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Process Costing
12
Job-Order Costing
13
Standard costing system: Operation of a Standard cost system and establishing cost standards
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Standard costing system: Variance analysis
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Textbooks, References and/or Other Materials:
Genel Muhasebe, Prof. Dr. İbrahim Lazol, Ekin Kitabevi Maliyet Muhasebesi-Prof Dr Sait Yüksel Kaygusuz- Dr. Öğretim Üyesi Şükrü Dokur Management and Cost Accounting-Colin Drury Cost Management-Edward J. Blocher-David E Stout-Gary Cookins
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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
Midterm (%40), Final Exam (%60)
Information
Exams are evaluated with a relative or absolute evaluation system depending on the number of students.
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ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
14
2
28
Homeworks, Performances
0
0
0
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
1
10
10
Others
0
0
0
Final Exams
1
15
15
Total WorkLoad
105
Total workload/ 30 hr
3,17
ECTS Credit of the Course
3
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CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
