Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 213314003101 | COST ACCOUNTING | Compulsory | 2 | 3 | 5 |
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Level of Course Unit |
Short Cycle |
Objectives of the Course |
learning Cost accounting system, to ensure cost control, cost of goods calculation,to plan, to help a special management decisions. |
Name of Lecturer(s) |
Lecturer TURGAY ŞAŞMAZ |
Learning Outcomes |
1 | Learning definitions and concepts of Cost Accounting | 2 | Learning Labor costs | 3 | Learning Material costs, | 4 | Learning General manufacturing costs | 5 | Learning the cost of System | 6 | Learning process costing system | 7 | Learning the concepts and principles of planning and budgeting |
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Mode of Delivery |
Daytime Class |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
1 - calculate the Cost elements
2 - distributing Expenses
3 - calculating the unit cost
4 -recording Cost |
Weekly Detailed Course Contents |
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1 | Introduction to Cost Accounting, concepts and definitions. | | | 2 | Costs of Raw Materials and Supplies | | | 3 | labor Costs | | | 4 | Overhead costs | | | 5 | Cost Allocations-First and Second Distribution | | | 6 | Activity-Based Costing and Joint Cost Allocation | | | 7 | Order Cost System | | | 8 | Calculating the Cost of Phase-One of the Product | | | 9 | Calculating the Cost of Phase-multiple of the product. | | | 10 | Accounting and the Determination of Losses in production. | | | 11 | Cost-Volume-Profit Analysis | | | 12 | Budgets as a Planning and Control Tool | | | 13 | Control of Costs and Deviation Analysis Through Standard Costs | | | 14 | Control of Costs and Deviation Analysis Through Standard Costs | | |
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Recommended or Required Reading |
1- LAZOL İbrahim, Maliyet Muhasebesi Ekin Yayınevi, 2008
2- Maliyet Muhasebesi, AÖF Yayınları, |
Planned Learning Activities and Teaching Methods |
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Assessment Methods and Criteria | |
Midterm Examination | 1 | 100 | SUM | 100 | |
Final Examination | 1 | 100 | SUM | 100 | Term (or Year) Learning Activities | 40 | End Of Term (or Year) Learning Activities | 60 | SUM | 100 |
| Language of Instruction | | Work Placement(s) | None |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 2 | 2 |
Quiz | 1 | 1 | 1 |
Attending Lectures | 14 | 4 | 56 |
Self Study | 14 | 4 | 56 |
Individual Study for Mid term Examination | 1 | 5 | 5 |
Individual Study for Final Examination | 1 | 10 | 10 |
Individual Study for Quiz | 1 | 5 | 5 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 3 | 5 | | | | | | | | | LO2 | 3 | 5 | | | | | | | | | LO3 | 3 | 5 | | | | | | | | | LO4 | 3 | 5 | | | | | | | | | LO5 | 3 | 5 | | | | | | | | | LO6 | 3 | 5 | | | | | | | | | LO7 | 3 | 5 | | | | | | | | |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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