TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree With Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	Associate Professor Soner Gökten
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Explain why organisations need to know how much products, processes and services cost and why they need costing systems. 2) Explain why the concept of "cost" needs to be qualified as direct, full, marginal etc, in order to be meaningful. 3) Distinguish between fixed, variable and semi-variable costs. 4) Explain the concept of contribution and its use in cost-volume-profit (CVP) analysis. 5) Prepare break-even charts and profit/volume graphs for a single product or service.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION	This course is organized to introduce basic cost accounting concepts and techniques with an emphasis on providing information for management decision making. Topics include comparison of cost and expense concepts, flow of costs, classifications of costs, accumulation of direct materials cost, direct labor cost, manufacturing overhead cost, assignment of manufacturing overhead costs to cost centers, assignment of the costs of supporting service functions, analysis of the process cost system, job order cost system and standard cost system. In addition, this course aims to relate the Uniform Chart of Accounts with respect to cost accounting purposes.
COURSE CONTENTS	WEEK TOPICS 1st Week Cost Terms, Concepts and Classification I 2nd Week Cost Terms, Concepts and Classification II 3rd Week Types and Classification of Costs I 4th Week Types and Classification of Costs II 5th Week Cost Allocation and Cost Assignment I 6th Week Cost Allocation and Cost Assignment II 7th Week Cost Allocation and Cost Assignment III 8th Week Mid-term examination 9th Week Cost Allocation and Cost Assignment IV 10th Week Cost Allocation and Cost Assignment V 11th Week Costing Methods I 12th Week Costing Methods III 13th Week Costing Methods III 14th Week Bookkeeping in Cost Accounting
RECOMENDED OR REQUIRED READING	Karakaya, M. , Maliyet Muhasebesi, Gazi Kitabevi, 2007 Yardımcı Kaynaklar; - Akdoğan, N. , Maliyet Muhasebesi, Gazi Kitabevi, 2009 - S., Yükçü, Yönetim Açısından Maliyet Muhasebesi, Altın Nokta Basın Yayın Dağıtım, 2011
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Total(%) 40 Contribution of In-term Studies to Overall Grade(%) 40 Contribution of Final Examination to Overall Grade(%) 60 Total(%) 100
LANGUAGE OF INSTRUCTION	English
WORK PLACEMENT(S)	No