BUSINESS ADMINISTRATION
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
COP4226 MICRO-Applied Cost Accounting Spring 3 0 3 6
The course opens with the approval of the Department at the beginning of each semester

Basic information

Language of instruction: En
Type of course: Departmental Elective
Course Level: Bachelor
Mode of Delivery: E-Learning
Course Coordinator : Prof. Dr. ELİF OKAN
Course Objectives: In this course, it is aimed that students will have knowledge about managing the activities of company departments, ERP systems, raw material and production management and cost accounting.

Learning Outputs

The students who have succeeded in this course;
After this lesson, students :

-Job order applications
-Production and support systems
-Costing processes
- Cost accounting applications in ERP systems

It is ensured that they gain sufficient knowledge on the subject.

Course Content

In the content of this course, cost accounting applications in ERP systems are examined in detail.

Weekly Detailed Course Contents

Week Subject Related Preparation
1) Basics of Cost concepts and classifications Cost types Costing systems Importance and usage of Cost Accounting applications in ERP systems
2) Cost flow in Turkish uniform accounting loading costing alternatives in the system
3) Identifying raw materials, recording the purchases of raw materials
4) Identifying production and support departments
5) Identifying bill of materials
6) Identifying production processes
7) Preparation of job orders
8) Job order planning and implementation
9) Material requisition form preparation
10) Recording the completed operations
11) Closing the job orders
12) Period end records
13) Ending the costing process
14) Review

Sources

Course Notes: Lecturer's slides
References: Micro Education Software

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Attendance % 0
Laboratory % 0
Application % 0
Field Work % 0
Special Course Internship (Work Placement) % 0
Quizzes 6 % 40
Homework Assignments % 0
Presentation % 0
Project % 0
Seminar % 0
Midterms 1 % 20
Preliminary Jury % 0
Final 1 % 40
Paper Submission % 0
Jury % 0
Bütünleme % 0
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 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 14 6 84
Presentations / Seminar 0 0 0
Project 0 0 0
Homework Assignments 0 0 0
Quizzes 6 2 12
Preliminary Jury 0 0 0
Midterms 1 2 2
Paper Submission 0 0 0
Jury 0 0 0
Final 1 2 2
Total Workload 142

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) Being able to identify problems and ask right questions
2) Having problem solving skills and developing necessary analytical attitude
3) Comprehending theoretical arguments along with counter arguments in detail
4) Gaining awareness of lifelong learning and being qualified for pursuing graduate education
5) Applying theoretical concepts in project planning
6) Communicating efficiently by accepting differences and carrying out compatible teamwork
7) Increasing efficiency rate in business environment
8) Developing innovative and creative solutions in face of uncertainty
9) Researching to gather information for understanding current threats and opportunities in business
10) Being aware of the effects of globalization on society and business while deciding
11) Possessing digital competence and utilizing necessary technology
12) Communicating in at least one foreign language in academic and daily life
13) Possessing managing skills and competence
14) Deciding with the awareness of the legal and ethical consequences of business operations
15) Expressing opinions that are built through critical thinking process in business and academic environment