| 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 |
| COP4226 | MICRO-Applied 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: | En |
| Type of course: | Departmental Elective |
| Course Level: | |
| 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. |
|
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. |
| In the content of this course, cost accounting applications in ERP systems are examined in detail. |
| 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 | ||
| Course Notes: | Lecturer's slides |
| References: | Micro Education Software |
| 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 | |
| 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 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |