Ders Bilgileri

COST ACCOUNTING
Kodu	Dönemi	Teori	Uygulama	Ulusal Kredisi	AKTS Kredisi
		Saat / Hafta
İBY219	Fall	3	0	3	5

Ön Koşulu Olan Ders( ler )	None
Dili	en
Türü	Required
Seviyesi	Bachelor's
Öğretim Elemanı( ları )	Lecturer A. Hakan MUTLUAY
Öğretim Sistemi	Face to Face
Önerilen Hususlar	None
Staj Durumu	None
Amacı	Explaning cost concepts and accounting records.
İçeriği	Calculating the cost of materials and supplies, calculating the cost of labor, calculating overall production costs, calculating the unit cost in job costing method, calculating the unit cost in the process costing method

Dersin Öğrenim Çıktıları

#	Öğrenim Çıktıları
1	Recognize the elements of cost.
3	Make cost distribution.
4	Estimate the unit cost.
5	Make cost records.
6	Recognize cost behaviors.
7	Analyze businesses cost.
8	Explane the significance of cost accounting.
9	Analyze cost accounting.

Haftalık Ayrıntılı Ders İçeriği

#	Konular	Öğretim Yöntem ve Teknikleri
1	Calculating the cost of materials and supplies	Lecture, case-solving
2	Calculating the cost of labor	Lecture, case-solving
3	Calculating overall production costs	Lecture, case-solving
4	Calculating overall production costs	Lecture, case-solving
5	Performing the first distribution	Lecture, case-solving
6	Performing the second distribution	Lecture, case-solving
7	Performing the second distribution	Lecture, case-solving
8	Mid-term
9	Calculating the unit cost in job costing method	Lecture, case-solving
10	Calculating the unit cost in the process costing method	Lecture, case-solving
11	Calculating the unit cost in the process costing method	Lecture, case-solving
12	Calculating the unit cost in standard cost method	Lecture, case-solving
13	Calculating the unit cost in standard cost method	Lecture, case-solving
14	Recording accordance with option 7 / A	Lecture, case-solving
15	Recording accordance with option 7 / A	Lecture, case-solving
16	Final exam

Resources

#	Malzeme / Kaynak Adı	Kaynak Hakkında Bilgi	Referans / Önerilen Kaynak
1	Temel ve Tekdüzen Maliyet Muhasebesi, Prof.Dr.M.Civelek; Yrd.Doç.Dr.Azzem Özkan

Ölçme ve Değerlendirme Sistemi

#	Ağırlık	Çalışma Türü	Çalışma Adı
1	0.4	1	1. Mid-Term Exam
2	0.6	5	Final Exam

Dersin Öğrenim Çıktıları ve Program Yeterlilikleri ile İlişkileri

#	Öğrenim Çıktıları	Program Çıktıları	Ölçme ve Değerlendirme
1	Recognize the elements of cost.	1͵6͵7	1͵2
3	Make cost distribution.	1͵6͵7	1͵2
4	Estimate the unit cost.	1͵6͵7	1͵2
5	Make cost records.	1͵6͵7	1͵2
6	Recognize cost behaviors.	1͵6͵7	1͵2
7	Analyze businesses cost.	1͵6͵7	1͵2
8	Explane the significance of cost accounting.	1͵6͵7	1͵2
9	Analyze cost accounting.	1͵6͵7	1͵2

Not: Ölçme ve Değerlendirme sütununda belirtilen sayılar, bir üstte bulunan Ölçme ve Değerlerndirme Sistemi başlıklı tabloda belirtilen çalışmaları işaret etmektedir.

İş Yükü Detayları

#	Etkinlik	Adet	Süre (Saat)	İş Yükü
0	Course Duration	14	3	42
1	Course Duration Except Class (Preliminary Study, Enhancement)	14	1	14
2	Presentation and Seminar Preparation	0	0	0
3	Web Research, Library and Archival Work	14	2	28
4	Document/Information Listing	0	0	0
5	Workshop	0	0	0
6	Preparation for Midterm Exam	1	10	10
7	Midterm Exam	1	1	1
8	Quiz	0	0	0
9	Homework	0	0	0
10	Midterm Project	0	0	0
11	Midterm Exercise	0	0	0
12	Final Project	1	0	0
13	Final Exercise	0	0	0
14	Preparation for Final Exam	1	3	3
15	Final Exam	1	1	1
				99