COURSE SYLLABUS

COST ACCOUNTING

1	Course Title:	COST ACCOUNTING
2	Course Code:	ISL3206
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	6
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. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Prof.Dr. Sait Y. KAYGUSUZ Doç.Dr. Melek EKER Dr. Öğr. Üyesi Elif YÜCEL Dr. Öğr. Üyesi Funda ÖZÇELİK
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr
18	Website:
19	Objective of the Course:	Upgrading students about calculation of cost of goods manufactured and reporting this to the accounting and business management
20	Contribution of the Course to Professional Development

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	Introduction to Cost Accounting - Objectives and Conceptual Remarks
2	Cost classification
3	In terms of uniform chart of accounts, flow of cost accounts (7 / A), cost centers and coding
4	Cost of Sales Table
5	Production costs: Raw material
6	Production costs: Labor costs
7	Production costs: Overhead costs (Midterm exam)
8	Cost allocation, distribution keys and methods
9	Absorption costing-Normal costing-Direct costing-Variable costing
10	Process costing: Features and Functioning of the method
11	Process costing: Weighted average cost method-FIFO
12	Job costing-Standart costing system: Determination of standarts-variance analysis
13	Standart costing system: Cost Flow in Standart cost system and their recordings
14	Cost allocation: Joint products and byproducts

23	Textbooks, References and/or Other Materials:	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
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