ECON. AND ADM. SCIENCE
BUSINESS
Course Name   COST ACCOUNTING - II
Semester Course Code Theoretical / Practice time ECTS
6 0603603 3 / 0 4
Course Degree Bachelor's degree
Course Language Turkish
Format of Delivery: Face to Face
Course Coordinator Prof. Dr. NAİM ATA ATABEY
Coordinator e-mail natabey selcuk.edu.tr
Instructors
Asistant Instructors
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
20 0 80 0 0 0 0
Course Learning Methods and Techniquies
Week Course Content Resource
1 Labor costs, Direct/Indirect Labor Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
2 Account for holiday pay, idle time and overtime in cost accounts. Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
3 Accounting for labor costs Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
4 Samples of labor costs Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
5 Definition, elements and features of overhead costs Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
6 Concepts of expense center and the allocation key Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
7 1. and 2. allocation of overhead costs Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
8 Midterm
9 3. allocation of overhead costs Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
10 Process costing Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
11 Process costing Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
12 Job order cost system Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
13 Job order cost system Büyükmirza, Kamil (2014). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Kitabevi.
14 Samples 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 : 1 3
Quiz : - -
Mid-term exam : 1 1
Final Exam : 1 2
ECTS 4
No COURSE LEARNING OUTCOMES CONTRIBUTION
D.Ö.Ç. 1 Analysing the third element of costs Overhead costs
D.Ö.Ç. 2 Learning the expens location and distribution of key concepts
D.Ö.Ç. 3 Learning the all elements of costs
D.Ö.Ç. 4 Understanding the allocation of overhead costs
D.Ö.Ç. 5 Analysing the second element of costs Labor
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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