İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ
İŞLETME
Dersin Adı   COST ACCOUNTING I
Dönemi Dersin Kodu Teorik Saat / Uygulama Saati AKTS
5 0612506 3 / 0 4
Dersin Düzeyi Lisans
Dersin Dili İngilizce
Dersin Veriliş Biçimi Yüz Yüze
Dersin Koordinatörü PROF. DR. NAİM ATA ATABEY
Koordinator E-mail natabey selcuk.edu.tr
Öğretim Elemanı
Prof. Dr. Naim Ata ATABEY
Yardımcı Öğretim Elemanları
Arş. Gör. Halenur YILMAZ
Dersin Amacı 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.
Temel Bilimler Mühendislik Bilimleri Sosyal Bilimler Eğitim Bilimleri Sanat Bilimleri Sağlık Bilimleri Tarım Bilimleri
40 0 60 0 0 0 0
DERS YÖNTEM VE TEKNİKLERİ
Face to face, examples and applications.
HAFTA DERS İÇERİĞİ KAYNAK
1 Concept and the types of business, and general and cost accounting Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
2 The definition and the aims of cost accounting Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
3 Classifying the costs by functions and element Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
4 The flows of accounts and translating the costs to the financial statements Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
5 Cost accounts in the Turkish Uniform Charts of Accounts Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
6 Applications of Flow of the Accounts Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
7 Elements of costs, raw material, labor and overhead expenses Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
8 Midterm Exam
9 Analysing the raw materials Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
10 Valuation of raw materials Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
11 Applications related to the raw materials Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
12 Types of costs by normality Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
13 Cost accounting systems -1 Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
14 Cost accounting systems -2 Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
15 Applications related to cost accounting systems Boyd, Ken (2013). Cost Accounting For Dummies. New Jersey:John Wiley&Sons, Inc.
DEĞERLENDİRME SİSTEMİ   Ara Sınav Final
  Sayı Katkı Payı Sayı Katkı Payı  
Yarıyıl İçi Çalışmaları : - - - -
Devam/Katılım : - - - -
Uygulamalı Sınav : - - - -
Derse Özgü Staj : - - - -
Küçük Sınav : - - - -
Ödev : - - - -
Sunum ve Seminer : - - - -
Projeler : - - - -
Atölye/Laboratuvar Uygulamaları : - - - -
Vaka Çalışmaları : - - - -
Arazi Çalışmaları : - - - -
Klinik Çalışmaları : - - - -
Diğer Çalışmaları : - - - -
Ara Sınav   1 40 - -
Final   - - 1 60
AKTS İŞ YÜKÜ TABLOSU   Sayı Süre
Ders Süresi : 14 3
Sınav Dışı Ders Çalışma Süresi : 14 4
Sunum ve Seminer Hazırlama : - -
Derse Özgü Staj : - -
Atölye/Laboratuvar Uygulamaları : - -
Arazi Çalışmaları : - -
Vaka Çalışmaları : 3 3
Projeler : - -
Ödev : 3 3
Küçük Sınavlar : - -
Ara Sınav : 1 2
Final : 1 3
DERSİN AKTS KREDİSİ 4
No DERS ÖĞRENİM ÇIKTISI KATKISI (*)
D.Ö.Ç. 1 Learning the meaning and aims of cost accounting. 4
D.Ö.Ç. 2 Classifying the costs by functions, element and normality. 4
D.Ö.Ç. 3 Analysing the flow of accounts in cost accounting. 4
D.Ö.Ç. 4 Learning the elements of costs and to transfer them to cost of units. 3
D.Ö.Ç. 5 To calculate the unit and total costs by using the types of accounting. 3
D.Ö.Ç. 6 Analysing the raw materials. 3
D.Ö.Ç. 7 Learning the cost accounting accounts in the t of accounts. 4
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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