ECON. AND ADM. SCIENCE
BUSINESS
Course Name   COST ACCOUNTING - I
Semester Course Code Theoretical / Practice time ECTS
5 0603503 3 / 0 4
Course Degree Bachelor's degree
Course Language Turkish
Format of Delivery: Face to Face
Course Coordinator Prof. Dr: Naim Ata ATABEY
Coordinator e-mail natabey selcuk.edu.tr
Instructors
Prof. Dr. Naim Ata ATABEY
Asistant Instructors
Arş. Gör. Halenur YILMAZ
Course Objectives The aim of the course is to calculate the total and unit cost of production by using the cost accounting system and to emphasize the importance of cost accounting on managerial decisions, planning and control.
Basic Sciences Engineering Scinces Social Sciences Educational Sciences Artistic sciences Medical Science Agricultural sciences
40 0 60 0 0 0 0
Course Learning Methods and Techniquies
Face to face, examples and applications.
Week Course Content Resource
1 Concept and the types of business, amd general and cost accounting Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
2 The definition and the aims of cost accounting Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
3 Classifying the costs by functions and element Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
4 The flows of accounts and translating the costs to the financial statements Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
5 Cost accounts in the Turkish Uniform Charts of Accounts Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
6 Application Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
7 Elements of costs, raw material, labor and overhead expenses Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
8 Midterm Exam
9 Analysing the raw materials Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
10 Valuation of raw materials Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
11 Applications related to the raw materials Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
12 Types of costs by normality Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
13 Cost accounting systems -1 Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
14 Cost accounting systems -2 Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
15 Applications related to cost accounting systems Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
Assesment Criteria   Mid-term exam Final exam
  Quantity Percentage Quantity Percentage  
Term Studies : - - - -
Attendance / Participation : - - - -
Practical Exam : - - - -
Special Course Exam : - - - -
Quiz : - - - -
Homework : - - - -
Presentations and Seminars : - - - -
Projects : - - - -
Workshop / Laboratory Applications : - - - -
Case studies : - - - -
Field Studies : - - - -
Clinical Studies : - - - -
Other Studies : - - - -
Mid-term exam   1 40 - -
Final exam   - - 1 60
ECTS WORK LOAD TABLE   Number Duration
Course Duration : 14 3
Classroom Work Time : 24 3
Presentations and Seminars : - -
Course Internship : - -
Workshop / Laboratory Applications : - -
Field Studies : - -
Case studies : - -
Projects : - -
Homework : 2 1
Quiz : - -
Mid-term exam : 1 2
Final Exam : 1 2
ECTS 4
No COURSE LEARNING OUTCOMES CONTRIBUTION
D.Ö.Ç. 1 Learning the meaning and aims of cost accounting.
D.Ö.Ç. 2 Classifying the costs by functions, element and normality.
D.Ö.Ç. 3 Analysing the flow of accounts in cost accounting.
D.Ö.Ç. 4 Learning the elements of costs and to transfer them to cost of units.
D.Ö.Ç. 5 To calculate the unit and total costs by using the types of accounting.
D.Ö.Ç. 6 Analysing the raw materials.
D.Ö.Ç. 7 Learning the cost accounting accounts in the t of accounts.
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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