| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | 9900001113 | COST ACCOUNTING | Seçmeli | 2 | 3 | 4 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| learning Cost accounting system, to ensure cost control, cost of goods calculation,to plan, to help a special management decisions. |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
| Lecturer TURGAY ŞAŞMAZ |
| Öğrenme Çıktıları |
| 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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| Öğrenim Türü |
| Daytime Class |
| Dersin Ön Koşulu Olan Dersler |
| None |
| Ders İçin Önerilen Diğer Hususlar |
| None |
| Dersin İçeriği |
| 1 - calculate the Cost elements
2 - distributing Expenses
3 - calculating the unit cost
4 -recording Cost |
| Haftalık Ayrıntılı Ders İçeriği |
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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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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| 1- LAZOL İbrahim, Maliyet Muhasebesi Ekin Yayınevi, 2008
2- Maliyet Muhasebesi, AÖF Yayınları, |
| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| Midterm Examination | 1 | 100 | | TOPLAM | 100 | |
| Final Examination | 1 | 100 | | TOPLAM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | | None |
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| İş Yükü Hesaplaması |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| 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 | 5 | 5 |
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| Program ve Öğrenme Çıktıları İlişkisi |
| ÖÇ1 | 1 | | | | | | | | | | | | | | | ÖÇ2 | 2 | | | | | | | | | | | | | | | ÖÇ3 | 3 | | | | | | | | | | | | | | | ÖÇ4 | 3 | | | | | | | | | | | | | | | ÖÇ5 | 3 | | | | | | | | | | | | | | | ÖÇ6 | 3 | | | | | | | | | | | | | | | ÖÇ7 | 2 | | | | | | | | | | | | | |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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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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