DIGITAL GAME DESIGN
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
ENM4101	Cost Accounting for Engineers	Spring	3	0	3	6

This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction:	English
Type of course:	Non-Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Face to face
Course Coordinator :	Assist. Prof. MEHMET EMİN YILDIZ
Recommended Optional Program Components:	N/A
Course Objectives:	ENM 4101 covers the concepts and theories of cost accounting. It starts with introducing the concept of cost, how cost is determined and how it is related to financial statements and capital budgeting process. Similarities and differences between manufacturing and merchandising are covered. The course presents different methods of cost accounting methods such as process costing, job costing, activity based costing. Throughout the course the cost volume profit and variance analysis accompany the subjects covered. The course concludes with pricing and relevant cost concepts in order to provide a link to the following Managerial Accounting course.

Learning Outcomes

The students who have succeeded in this course;
After completing this course students will be able to:

I. . Introducing the fundamentals of cost accounting,
II. Explain the various tools used to evaluate, analyze and study the cost structure of a manufacturing and merchandising firm.
III. Explaining how various methods of cost accounting applies on a case base,
IV. Providing knowledge of variance analysis,
V. Providing knowledge of cost profit analysis
VI. Explaining how alternative approaches in cost accounting could generate differences in results

Course Content

1st Week An Introduction to Cost Terms and Purposes
2nd Week Cost–Volume–Profit Analysis
3rd Week Job Costing
4th Week Activity-Based Costing and Activity-Based Management
5th Week 1st Mid Term & Solving The Mid Term in class
6th Week Master Budget and Responsibility Accounting
7th Week Flexible Budgets, Direct-Cost Variances, and Management Control
8th Week Flexible Budgets, Overhead Cost Variances, and Management Control
9th Week Flexible Budgets and Variances
10th Week 2nd Mid Term & Solving The Mid Term in class
11th Week Strategy, Balanced Scorecard, and Strategic Profitability Analysis
12th Week Pricing Decisions and Cost Management
13th Week Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
14th Week Cost Allocation: Joint Products and Byproducts

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Introduction of the concept of cost	N/A
2)	How to apply job order costing	N/A
3)	How to apply process costing	N/A
4)	Cost, volume, profit relationships are introduced	N/A
5)	Activity Based Costing will be introduced	N/A
6)	N/A	N/A
7)	Preparation of budgeting tables and interpretation of them	N/A
8)	Types of variances, calculation of variances and interpretation of them	N/A
9)	Types of variances, calculation of variances and interpretation of them	N/A
10)	N/A	N/A
11)	Relevant and irrelevant cost. How to distinguish between two. The problems that may arise if cost is misinterpreted	N/A
12)	Cost price relationship, capital invested and fixed profit margin	N/A
13)	How to decide which customer is more profitable. Customer specific cost allocation	N/A
14)	N/A	Students are expected to review the material they wish to be review upon class

Sources

Course Notes / Textbooks:	Horngren C.T., Datar S.M., Rajan M.V., Cost Accounting; A Managerial Emphasis, Pearson ed., 16th ed., 2018
References:	N/A

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 8
Homework Assignments	10	% 20
Midterms	2	% 32
Final	1	% 40
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	13	3	39
Study Hours Out of Class	3	18	54
Homework Assignments	10	4	40
Midterms	1	3	3
Final	1	3	3
Total Workload			139

Contribution of Learning Outcomes to Programme Outcomes

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Comprehend the conceptual importance of the game in the field of communication, ability to implement the player centered application to provide design.
2)	Analyze, synthesize, and evaluate information and ideas from various perspectives.
3)	Analyze the key elements that make up specific game genres, forms of interactions, mode of narratives and understand how they are employed effectively to create a successful game.
4)	Understand game design theories and methods as well as implement them during game development; to make enjoyable, attractive, instructional and immersive according to the target audience.
5)	Understand the technology and computational principles involved in developing games and master the use of game engines.
6)	Understand the process of creation and use of 2D and 3D assets and animation for video games.
7)	Understand and master the theories and methodologies of understanding and measuring player experience and utilize them during game development process.
8)	Comprehend and master how ideas, concepts and topics are conveyed via games followed by the utilization of these aspects during the development process.
9)	Manage the game design and development process employing complete documentation; following the full game production pipeline via documentation.
10)	Understand and employ the structure and work modes of game development teams; comprehend the responsibilities of team members and collaborations between them while utilizing this knowledge in practice.
11)	Understand the process of game publishing within industry standards besides development and utilize this knowledge practice.
12)	Pitching a video game to developers, publishers, and players; mastering the art of effectively communicating and marketing the features and commercial potential of new ideas, concepts or games.