COURSE SYLLABUS

COST ACCOUNTING

1	Course Title:	COST ACCOUNTING
2	Course Code:	MVUZ031
3	Type of Course:	Compulsory
4	Level of Course:	Short 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 AYŞEGÜL İPEK SOLAKSUBAŞI
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elemanları.
17	Contactinformation of the Course Coordinator:	Dr.Öğr.Üyesi Ayşegül İPEK SOLAKSUBAŞI B.U.Ü. Orhaneli MYO, aysegulipek@uludag.edu.tr 0(224)294 26 86 - 41 Dhl: 62416
18	Website:
19	Objective of the Course:	To learn cost methods according to cost, expenditure, spend concept;applying them to accounting according to uniform chart of accounts.
20	Contribution of the Course to Professional Development	Accounting of processes specific to production companies, setting up the cost accounting system, understanding the applications of cost management and management accounting.

Learning Outcomes:

1	To learn about cost, expenditure,spending concepts.;
2	To implement the cost accounting process according to the Uniform Chart of Accounts.;
3	Learning how to implement cost centers and cost distribution processes in manufacturing, service, and trade businesses.;
4	To learn how to prepare a statement of the cost of goods sold for manufacturing, service, and trading enterprises.;
5	To recognize and apply cost methods;

22	Course Content:

Week	Theoretical	Practical
1	The concept of cost accounting, its objectives, basic concepts of cost accounting, and classification of costs.
2	Operation of Cost Accounts in Uniform Accounting System and Explanation of Recording System in Option 7/A and 7/B
3	Statement of Cost of Goods Sold
4	Raw Material and Supplies Costs
5	aw Material and Supplies Costs
6	Labor Costs
7	Manufacturing Overhead Costs
8	Cost Allocation
9	Cost Allocation
10	Cost Allocation: Case Study
11	Cost Systems: Cost Systems According to Production Type
12	Cost Systems: Cost Systems According to Production Type
13	Cost Systems: Cost Methods According to Detection Time
14	Cost Systems: Cost methods by scope

23	Textbooks, References and/or Other Materials:	“Türkiye Muhasebe Standartları İle Uyumlu Maliyet Muhasebesi” Prof. Dr. Ümit Gücenme GENÇOĞLU, “Maliyet Muhasebesi” Prof. Dr. İbrahim LAZOL, “Maliyet Muhasebesi, Yüksekokullar İçin” Doç. Dr. Sait KAYGUSUZ, Öğr. Gör. Şükrü DOKUR.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	30
Quiz	0	0
Homeworks, Performances	1	10
Final Exam	1	60
Total	3	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	Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and Undergraduate Education Regulation.
Information	Results are determined with the letter grade determined by the student automation system.

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