TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	3
SEMESTER	Sixth Term (Spring)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Professor Nalan Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Learns the fundamentals of cost account, types of expenses and principles of booking these expenses. 2) Has the ability to calculate costs in production. 3) Has the ability to prepare cost and expense tables. 4) Learns how to report interpret the tables prepared. 5) Gains knowledge about the process of cost accounting in Uniform System of Accounting. 6) Learns how to calculate total and unit costs for joint products, by products and products. 7) Has knowledge about different cost systems. 8) Has the ability to prepare budgets and make decisions in management state.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Costing methods, job order costing, process costing, standard costs, setting standards and analyzing variances, accumulating reporting and evaluation, costs and variances, direct costing, activity based costing, target costing, cost reports, preparation of the budget and budgetary control.
COURSE CONTENTS	WEEK TOPICS 1st Week Spesific Order Cost System 2nd Week Phase Cost System 3rd Week Standard Cost Method 4th Week Standard Cost Method 5th Week Gap Analysis 6th Week Gap Analysis 7th Week Midterm 8th Week Reporting of Financial Information 9th Week Reporting of Financial Information 10th Week Usage of Reports in management decisions 11th Week Preparation of Business budgets 12th Week Controlling of business budgets 13th Week Controlling of business budgets 14th Week Review
RECOMENDED OR REQUIRED READING	Maliyet Muhasebesi Uygulamaları, Prof. Dr. Nalan Akdoğan
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Problem Solving,Project
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Quiz 1 20 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz 2 3 6 Individual or group work 14 3 42 Preparation for Final exam 1 30 30 Course hours 14 3 42 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 3 3 Homework 1 3 3 Total Workload 149 Total Workload / 30 4,96 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No