TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	3
SEMESTER	Fifth Term (Fall)
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 exthese 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	Cost concepts, classifications of costs, the elements of cost, the analysis of total production cost, the nature of cost accounting, the manufacturing cost accounting cycle, Turkish uniform cost accounting system, cost accounts, materials costing, cost of acquiring materials, costing materials into production, methods of valuing materials issues, accounting records, labor cost, accounting for labor related costs, production overhead classification and distribution, allocation of production overhead cost to cost centers. Direct departmental overhead in producing and service departments, indirect departmental charges, establishing departmental overhead rates, equivalent production byproducts and joint products costs.
COURSE CONTENTS	WEEK TOPICS 1st Week Fundamentals and basics of cost accounting 2nd Week Cost Accounting applications in Uniform System of Accounting. 3rd Week Preparation of Cost of Sales Table. 4th Week Classification of expenses 5th Week Direct Raw Materials Expenses 6th Week Valuation methods of inventory 7th Week Valuation methods of inventory 8th Week Midterm 9th Week Supplies Expenses valuation methods of inventory 10th Week Structure of Direct Labour expenses 11th Week Structure of General Producting Expenses 12th Week Acounting of General Producting Expenses 13th Week Allocation of expenses to the expence centers. (I. Allocation, II. Allocation, III. Allocation) 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