Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
9900001113COST ACCOUNTINGElective234
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
1Learning definitions and concepts of Cost Accounting
2Learning Labor costs
3Learning Material costs,
4Learning General manufacturing costs
5Learning the cost of System
6Learning process costing system
7Learning the concepts and principles of planning and budgeting
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
WeekTheoreticalPracticeLaboratory
1Introduction to Cost Accounting, concepts and definitions.
2Costs of Raw Materials and Supplies
3labor Costs
4Overhead costs
5Cost Allocations-First and Second Distribution
6Activity-Based Costing and Joint Cost Allocation
7Order Cost System
8Calculating the Cost of Phase-One of the Product
9Calculating the Cost of Phase-multiple of the product.
10Accounting and the Determination of Losses in production.
11Cost-Volume-Profit Analysis
12Budgets as a Planning and Control Tool
13Control of Costs and Deviation Analysis Through Standard Costs
14Control 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
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14456
Self Study14456
Individual Study for Mid term Examination155
Individual Study for Final Examination155
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
LO11             
LO22             
LO33             
LO43             
LO53             
LO63             
LO72             
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr