Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
200401302002FINANCIAL ACCOUNTINGElective123
Level of Course Unit
First Cycle
Objectives of the Course
It provides theoretical and applied knowledge of basic financial accounting concepts, costing systems and modern methods and techniques that can be used for success evaluation and strategic management goals.
Name of Lecturer(s)
Learning Outcomes
1The concept of cost can define and analyze the classification of costs, general production cost loading limit, general production cost distribution table, income statement according to variable costing.
2Can define cost-profit-volume analysis
3Can develop solution suggestions on how to use cost information in business decisions.
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
Non
Recommended Optional Programme Components
Course Contents
It includes information about introduction to financial accounting, ratios used in financial structure analysis, calculation of breakeven point, leverage, financial planning, interest, liquid assets management, working capital management, receivables and stocks management, evaluation of investment projects, calculation of capital cost.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Basic concepts
2Classification of costs
3General production cost loading limit
4General production cost distribution table
5Order costing and records
6Income statements according to full costing and variable costing systems
7Income statements according to full costing and variable costing systems
8Using the variable costing system in short-term pricing decisions
9Midterm
10Variable costing and breakeven analysis
11Activity-based costing
12Activity-based costing
13Costs and business decisions, preparation of the production schedule in which maximum profit can be obtained in limited production time
14Machine replacement decisions, rejection or acceptance of a special order
Recommended or Required Reading
Maliyet Muhasebesi: İlkeler ve Uygulamalar-Prof.Dr. Nasuhi Bursal, Prof.Dr. Yücel Ercan, Der Yayınları, Uygulamalı Maliyet ve Yönetim Muhasebesi-Prof.Dr. Ersin Güredin, Prof.Dr. M. Sema Ülker, Dr. Ertuğrul Burgazlıoğlu, Arıkan Yayınları
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination170
Individual Study for Mid term Examination130
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination170
Individual Study for Final Examination130
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Work Placement(s)
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Individual Study for Mid term Examination4520
Individual Study for Final Examination81080
TOTAL WORKLOAD (hours)102
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
LO1344343
LO2334433
LO3433333
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
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