Course Unit Code  Course Unit Title  Type of Course Unit  Year of Study  Semester  Number of ECTS Credits  9900001113  COST ACCOUNTING  Elective  2  3  4 

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 

Mode of Delivery 
Daytime Class 
Prerequisites and corequisities 
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 

1  Introduction to Cost Accounting, concepts and definitions.    2  Costs of Raw Materials and Supplies    3  labor Costs    4  Overhead costs    5  Cost AllocationsFirst and Second Distribution    6  ActivityBased Costing and Joint Cost Allocation    7  Order Cost System    8  Calculating the Cost of PhaseOne of the Product    9  Calculating the Cost of Phasemultiple of the product.    10  Accounting and the Determination of Losses in production.    11  CostVolumeProfit 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   

Recommended or Required Reading 
1 LAZOL İbrahim, Maliyet Muhasebesi Ekin Yayınevi, 2008
2 Maliyet Muhasebesi, AÖF Yayınları, 
Planned Learning Activities and Teaching Methods 

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  Turkish  Work Placement(s)  None 

Workload Calculation 