TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Associate Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Assistant Professor Hakan Dilek
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	No
COURSE DEFINITION	General information about cost accounting, cost and expense concepts, cost flow, classification of costs, formation of direct raw material and material and direct labor costs, allocation of general production costs to cost centers, methods used to share costs collected in auxiliary production and service cost centers, order, phase and Analysis of standard cost systems is included in the course content.
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 Structure of Direct Labour and General Producting Expenses 8th Week Midterm Exam 9th Week Acounting of Direct Labour and General Producting Expenses 10th Week Allocation of expenses to the expence centers. (I. Allocation, II. Allocation, III. Allocation) 11th Week Spesific Order and Phase Cost Systems 12th Week Standard Cost Method and Gap Analysis 13th Week Reporting of Financial Informationand usage of reports in management decisions 14th Week Preraration and Controlling of business budgets
RECOMENDED OR REQUIRED READING	Maliyet Muhasebesi Uygulamaları, Prof. Dr. Nalan Akdoğan
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Case Study,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Attendance 1 10 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 1 1 Preparation for Quiz Individual or group work 14 6 84 Preparation for Final exam 1 20 20 Course hours 14 3 42 Preparation for Midterm exam 1 10 10 Laboratory (including preparation) Final exam 1 1 1 Homework Total Workload 158 Total Workload / 30 5,26 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No