COMPUTER ENGINEERING
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 :	Dr. Öğr. Üyesi 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)	Adequate knowledge in mathematics, science and computer engineering; the ability to use theoretical and practical knowledge in these areas in complex engineering problems.
2)	Ability to identify, formulate, and solve complex engineering problems; ability to select and apply appropriate analysis and modeling methods for this purpose.	2
3)	Ability to design a complex system, process, device or product to meet specific requirements under realistic constraints and conditions; ability to apply modern design methods for this purpose.	3
4)	Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in computer engineering applications; ability to use information technologies effectively.
5)	Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or computer engineering research topics.	3
6)	Ability to work effectively within and multi-disciplinary teams; individual study skills.	2
7)	Ability to communicate effectively in verbal and written Turkish; knowledge of at least one foreign language; ability to write active reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8)	Awareness of the necessity of lifelong learning; ability to access information, to follow developments in science and technology and to renew continuously.
9)	To act in accordance with ethical principles, professional and ethical responsibility; information on the standards used in engineering applications.
10)	Information on business practices such as project management, risk management and change management; awareness of entrepreneurship and innovation; information about sustainable development.
11)	Knowledge of the effects of engineering practices on health, environment and safety in the universal and social scale and the problems of the era reflected in engineering; awareness of the legal consequences of engineering solutions.