ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NONTHESIS)
Master TR-NQF-HE: Level 7 QF-EHEA: Second Cycle EQF-LLL: Level 7

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
ISL5441 Modern Approaches in Cost Accounting Fall 3 0 3 7
The course opens with the approval of the Department at the beginning of each semester

Basic information

Language of instruction: Tr
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
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.

Learning Outputs

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.

Course Content

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.

Weekly Detailed Course Contents

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

Sources

Course Notes: Maliyet Muhasebesinde Güncel Yaklaşımlar- Rüstem Hacırüstemoğlu
References:

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Attendance 14 % 10
Laboratory % 0
Application % 0
Field Work % 0
Special Course Internship (Work Placement) % 0
Quizzes % 0
Homework Assignments % 0
Presentation 1 % 10
Project 1 % 15
Seminar % 0
Midterms 1 % 25
Preliminary Jury % 0
Final 1 % 40
Paper Submission % 0
Jury % 0
Bütünleme % 0
Total % 100
PERCENTAGE OF SEMESTER WORK % 45
PERCENTAGE OF FINAL WORK % 55
Total % 100

ECTS / Workload Table

Activities Number of Activities Workload
Course Hours 14 42
Laboratory
Application 14 42
Special Course Internship (Work Placement)
Field Work
Study Hours Out of Class 14 65
Presentations / Seminar 1 8
Project 1 10
Homework Assignments
Quizzes
Preliminary Jury
Midterms 1 8
Paper Submission
Jury
Final
Total Workload 175

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 develop and deepen their knowledge at the level of expertise in the same or a different field, based on undergraduate level qualifications.
2) To be able to comprehend the interdisciplinary interaction with which the field is related.
3) To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field.
4) To be able to interpret and create new knowledge by integrating the knowledge gained in the field with the knowledge from different disciplines.
5) To be able to solve the problems encountered in the field by using research methods.
6) To be able to systematically transfer current developments in the field and their own studies to groups in and outside the field, in written, verbal and visual forms, by supporting them with quantitative and qualitative data.
7) To be able to critically examine social relations and the norms that guide these relations, to develop them and take action to change them when necessary.
8) To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning.
9) To be able to supervise and teach these values by observing social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field.
10) To be able to develop strategy, policy and implementation plans in the fields related to the field and to evaluate the obtained results within the framework of quality processes.
11) To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies.
12) Being able to independently carry out a work that requires expertise in the field.
13) To be able to develop new strategic approaches for the solution of complex and unpredictable problems encountered in applications related to the field and to produce solutions by taking responsibility.
14) Being able to lead in environments that require solving problems related to the field.