COURSE SYLLABUS

COST ACCOUNTING

1	Course Title:	COST ACCOUNTING
2	Course Code:	ISL3205
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	5
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. MELEK EKER
16	Course Lecturers:	Prof.Dr. Sait Y. KAYGUSUZ Prof.Dr. Melek EKER Doç.Dr. Elif YÜCEL Doç.Dr. Funda ÖZÇELİK
17	Contactinformation of the Course Coordinator:	melekeker@uludag.edu.tr
18	Website:
19	Objective of the Course:	It is to give students a general and holistic perspective by giving detailed information about how expenses will be determined and recorded according to the Uniform Accounting System and TAS in production enterprises, how the cost of products can be calculated and analyzed.
20	Contribution of the Course to Professional Development	To have the competence to design, install and apply traditional cost management systems in the best way.

Learning Outcomes:

1	Able to explain the definition, scope and objectives of cost accounting;
2	Able to explain the treatment of cost accounts in the Uniform Chart of Accounts;
3	Able to implement cost systems and prepare cost reports;
4	Learn cost calculation methods and able to apply to different type of businesses;
5	Able to prepare cost of goods sold table;
6	Able to explain the process of determination of standard costs;
7	Able to make cost analysis;
8	Able to use cost information in business decisions;

22	Course Content:

Week	Theoretical	Practical
1	General Principles Regarding Cost Accounting
2	Cost Accounts in Uniform Chart of Accounts (7 / A - 7 / B)
3	Cost of Sales Table
4	Production costs: Raw material
5	Production costs: Labor costs
6	Production costs: General Production Expenses
7	Three Staged Distribution Process of General Production Expenses
8	Methods Constituting the Traditional Cost System - Cost Calculation Methods According to its Scope
9	Cost Methods According to Production Type - Features of Order Cost Method, Operation Principles, Documents Used and Application Examples
10	Cost Methods According to Production Type - Phase Cost Method: Features and Operation of the Method
11	Stage Cost Method-II: Weighted Average Cost Method, First In First Out Method and Last In First Out Method
12	Determination and Accounting of Production Losses
13	Determining Costs in Compound and By-Products
14	Standard Cost Method: Establishment of Standard Cost Method, Determination of Standard Costs, Deviation Analysis, Account Flow and Application Examples

23	Textbooks, References and/or Other Materials:	Maliyet Muhasebesi- Nasuhi Bursal Maliyet Muhasebesi- Nalan Akdoğan Maliyet Muhasebesi - Rıfat üstün Maliyet Muhasebesi – Recep Şener Maliyet Muhasebesi-Prof Dr İbrahim LAZOL Maliyet Muhasebesi-Doç Dr Sait Y Kaygusuz- Öğrt Grv Dr.Şükrü Dokur 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	Face to face/online multiple choice/written exam
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