| ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NON-THESIS) | |||||
| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| ISL5441 | Modern Approaches in Cost Accounting | Fall | 3 | 0 | 3 | 7 |
| This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
| Language of instruction: | Turkish |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. FİGEN TÜRÜDÜOĞLU |
| Course Lecturer(s): |
Assoc. Prof. HÜMEYRA ADIGÜZEL |
| Recommended Optional Program Components: | None |
| Course Objectives: | The purpose of this course is to provide the students with the activities of enterprises' financial situation and evaluate the periodic, and to can make up to give information about systematic analysis of the factors affecting production costs. Also, it aims to gain the information required to calculate the cost per unit of product, and business operations knowledge to take advantage of cost control and decision-making, planning. |
|
The students who have succeeded in this course; I. At the end of this course, students will have a detailed knowledge about the cost system, cost methods, and cost management system. II. After completing this course, students will be able to analyze the financial situation of enterprises, and to evaluate their activities periodically . III. After completing this course, students will have information about benefit from cost knowledge in decision-making through control and planning of businesses activities. |
| It is primarily intended for candidates who expect to take up a career in management or cost accounting. It would also be relevant to those with appropriate work experience who wish either to formalise their qualifications or progress in their accounting career. |
| Week | Subject | Related Preparation |
| 1) | Cost Accounting System Implementation General Communiqué and Cost Accounting Organization in respect of Tax Law | |
| 2) | Production Costs and Operating Expenses in respect of Tax Law | |
| 3) | Expenditure Areas, Expense Types, Cost Carriers And Creating a Chart of Accounts | |
| 4) | Amount Balance, Inventory Accounting and Process of Direct Costs Raw Materials And Supplies in Industrial Firms | |
| 5) | Monitoring of Direct Labor Costs, Accounting of Wage Systems | |
| 6) | Monitoring of Production Overhead and Installation to Products Cost | |
| 7) | MID-TERM | |
| 8) | Cost of Goods Sold and Income Statement Editing | |
| 9) | Cost Systems and Cost Organization | |
| 10) | Using Standard and Fact Figures in Cost Control | |
| 11) | Order and Process Costing Combines | |
| 12) | Cost Calculations and Accounting | |
| 13) | Work in Process Calculation Technique in terms of Finished Goods, Equivalent Units Statement, Unit Cost Calculations | |
| 14) | Case Studies |
| Course Notes / Textbooks: | Maliyet Muhasebesinde Güncel Yaklaşımlar- Rüstem Hacırüstemoğlu |
| References: |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 10 |
| Presentation | 1 | % 10 |
| Project | 1 | % 15 |
| Midterms | 1 | % 25 |
| Final | 1 | % 40 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 45 | |
| PERCENTAGE OF FINAL WORK | % 55 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Application | 14 | 42 |
| Study Hours Out of Class | 14 | 65 |
| Presentations / Seminar | 1 | 8 |
| Project | 1 | 10 |
| Midterms | 1 | 8 |
| Total Workload | 175 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | It is required to develop analytical thinking, problem solving, a holistic viewpoint and strategic thinking in the field of accounting and reporting, | 4 |
| 2) | The students are required to understand the concepts and ideas of accounting and reporting in both national and multinational settings and practice cross disciplinary and comparative analysis, | 4 |
| 3) | To have conscious to treat appropriate professional ethic. | 3 |
| 4) | To have ability to observe accounting applications and related legal regulations in different sectors( such as banking, reassurance and construction management. | 3 |
| 5) | To have ability to observe regulations which direct accounting principle and accounting application in standards. | 4 |