| 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 |
| 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 |
| 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. |
|
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: | Maliyet Muhasebesinde Güncel Yaklaşımlar- Rüstem Hacırüstemoğlu |
| References: |
| 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 | |
| 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 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |