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Mersin Üniversitesi

Ders Bilgileri

COST ACCOUNTING
Kodu Dönemi Teori Uygulama Ulusal Kredisi AKTS Kredisi
Saat / Hafta
İŞL412 Spring 2 1 3 3
Ön Koşulu Olan Ders( ler ) None
Dili en
Türü Elective
Seviyesi Bachelor's
Öğretim Elemanı( ları ) Res. Ass. (PhD) Gizem ÇOPUR VARDAR
Öğretim Sistemi Face to Face
Önerilen Hususlar None
Staj Durumu None
Amacı Determine costs used in the business and management planning, control and decision-making.explain methods and techniques. For this purpose, calculation of product costs, cost analysis, production cost information is provided for the use of decision-making process.
İçeriği Basic concepts, raw materials costs, labor costs, overheads, cost allocations, job order cost system, process cost system, mixed production, standard cost system, special register in the uniform cost accounting systems, various practices.

Dersin Öğrenim Çıktıları

# Öğrenim Çıktıları
1 Distinguish between the concepts of cost and expenditure of the production process.
2 Calculate the cost of direct raw materials.
3 Calculate direct labor costs.
4 Calculate overhead costs according to ABC and the traditional method.
5 Define types of cost.
6 Apply cost-volume-profit analysis.
7 Define uses cost distribution.
8 Define interpret the effect of to use cost methods and costs for business.

Haftalık Ayrıntılı Ders İçeriği

# Konular Öğretim Yöntem ve Teknikleri
1 Introduction to course, syllbus and course requirements consept of cost accounting and aim of cost accounting Lectures, discussion
2 Relationship of financial, management , and cost accounting relationship of expenses, expenditure and cost Lectures, discussion
3 Cost accounting in uniform chart of accounts Lectures, discussion
4 Types of cost Lectures, discussion
5 Cost-volume-profit analysis product costing. Lectures, discussion
6 Types of material and cost of direct raw materials economic order quantity (optimal inventory size) Lectures, discussion
7 Valuation method of inventory Lectures, discussion
8 Mid-term exam Examination
9 Types of labor and cost of direct labor Lectures, discussion
10 Types of factory overheads Lectures, discussion
11 Overhead charge in traditional cost accounting Lectures, discussion
12 Allocation of factory overhead Lectures, discussion
13 Allocation of factory overhead Lectures, discussion
14 Practices for allocation of factory overhead and ABC Lectures, discussion
15 Job order costing system Lectures, discussion
16 Final Exam Examination

Resources

# Malzeme / Kaynak Adı Kaynak Hakkında Bilgi Referans / Önerilen Kaynak
1 CİVELEK, Muzaffer ve ÖZKAN, Azzem, 2008, Maliyet ve Yönetim Muhasebesi, Detay Yayıncılık, Ankara

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 Distinguish between the concepts of cost and expenditure of the production process. 1͵3 1͵2
2 Calculate the cost of direct raw materials. 1͵3 1͵2
3 Calculate direct labor costs. 1͵3 1͵2
4 Calculate overhead costs according to ABC and the traditional method. 1͵3 1͵2
5 Define types of cost. 1͵3͵9 1͵2
6 Apply cost-volume-profit analysis. 1͵3͵8͵9 1͵2
7 Define uses cost distribution. 1͵3 1͵2
8 Define interpret the effect of to use cost methods and costs for business. 1͵3͵8͵9 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 1 14
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 0 0 0
13 Final Exercise 0 0 0
14 Preparation for Final Exam 1 14 14
15 Final Exam 1 1 1
96