MATHEMATICS (TURKISH, PHD) | |||||
PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 |
Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
BA4661 | Cost Accounting | Fall | 3 | 0 | 3 | 6 |
The course opens with the approval of the Department at the beginning of each semester |
Language of instruction: | Tr |
Type of course: | Departmental Elective |
Course Level: | |
Mode of Delivery: | Hybrid |
Course Coordinator : | Prof. Dr. ELİF OKAN |
Course Objectives: | This course is designed to enable students to understand fundamental cost accounting concepts, principles and procedures. Students will acquire the necessary skills in costing and procedures with a slight bias towards cost accounting. |
The students who have succeeded in this course; The students who have succeeded in this course; 1. understand fundamental cost accounting concepts, principles and procedures 2. learn issues concerning, differences between financial accounting and managerial accounting, cost accounting systems and modern costing systems. 3. acquire the necessary skills in costing and procedures with a slight bias towards cost accounting. |
It covers issues related to cost accounting systems and modern costing systems. |
Week | Subject | Related Preparation | |
1) | Oryantasyon • Kurs Programı İncelemesi • Beklentiler | ||
2) | Introduction to Cost Accounting Differences between managerial accounting and financial accounting and classifying costs and preparing income statement for a service company. POP QUIZ 1 | ||
3) | Introduction to Cost Accounting Classifying costs and preparing income statement for a merchandising, and manufacturing company. POP QUIZ 2 | ||
4) | Job Order Costing Distinguishing between job-order costing and process costing, recording materials and labor in a job-order costing system POP QUIZ 3 | ||
5) | Job Order Costing Recording overhead in a job-order costing system, completion and sales of finished goods and adjustment for under or over-allocated overhead. POP QUIZ 4 | ||
6) | Process Costing Allocate cost using a process costing system POP QUIZ 5 | ||
7) | Process Costing Allocate cost using a process costing system POP QUIZ 6 | ||
8) | Midterm | ||
9) | Activity Based Costing Developing activity based costs and using activity based management to achieve target costs | ||
10) | Activity Based Costing Developing activity based costs and using activity based management to achieve target cost POP QUIZ 7 | ||
11) | Just-in Time Costing Describing just-intime production systems and recording its transactions POP QUIZ 8 | ||
12) | Product Costing and Cost accumulation Types of Product Costs; Direct and indirect costs Overhead cost allocation: Two stage cost allocation POP QUIZ 9 | ||
13) | Joint Cost Allocation POP QUIZ 10 | ||
14) | Final Review, Problem section |
Course Notes: | Other required readings will be uploaded to students via Itslearning. |
References: | Horngren’s Accounting, Nobles, Mattison, Matsumura, Managerial Chapters, Pearson, 11th Global Edition |
Semester Requirements | Number of Activities | Level of Contribution |
Attendance | % 0 | |
Laboratory | % 0 | |
Application | % 0 | |
Field Work | % 0 | |
Special Course Internship (Work Placement) | % 0 | |
Quizzes | 10 | % 20 |
Homework Assignments | % 0 | |
Presentation | % 0 | |
Project | % 0 | |
Seminar | % 0 | |
Midterms | 1 | % 30 |
Preliminary Jury | % 0 | |
Final | 1 | % 50 |
Paper Submission | % 0 | |
Jury | % 0 | |
Bütünleme | % 0 | |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
Total | % 100 |
Activities | Number of Activities | Duration (Hours) | Workload |
Course Hours | 14 | 3 | 42 |
Laboratory | 0 | 0 | 0 |
Application | 0 | 0 | 0 |
Special Course Internship (Work Placement) | 0 | 0 | 0 |
Field Work | 0 | 0 | 0 |
Study Hours Out of Class | 6 | 14 | 84 |
Presentations / Seminar | 0 | 0 | 0 |
Project | 0 | 0 | 0 |
Homework Assignments | 0 | 0 | 0 |
Quizzes | 10 | 2 | 20 |
Preliminary Jury | 0 | 0 | 0 |
Midterms | 1 | 2 | 2 |
Paper Submission | 0 | 0 | 0 |
Jury | 0 | 0 | 0 |
Final | 1 | 2 | 2 |
Total Workload | 150 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution |