TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Doctorate Of Science
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	15
NAME OF LECTURER(S)	Professor Nalan Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Learn the types and features of the cost information when decision making is required for an organisation. 2) Learn the types of expenses, in which unit of the organisation they realized and their relatioship with finished goods. 3) Learn the process of allocating expenses into cost. 4) Learn how to distribute expenses into finished goods, work-in process inventory etc. 5) Learn the capability to choose the best available option by calculating the cost of each option in decision making.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Topics related cost accounting are examined at doctorate level.
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 Midterm 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 II 13th Week Costing Methods III 14th Week Bookkeeping in Cost Accounting
RECOMENDED OR REQUIRED READING	Karakaya, M. , Maliyet Muhasebesi, Gazi Kitabevi, 2007 Akdoğan, N. , Maliyet Muhasebesi, Gazi Kitabevi, 2009 Yükçü, S. , Yönetim Açısından Maliyet Muhasebesi, Altın Nokta Basın Yayın Dağıtım, 2011
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Problem Solving,Case Study,Lecture
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
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz Individual or group work 2 30 60 Preparation for Final exam 1 60 60 Course hours 14 3 42 Preparation for Midterm exam 1 40 40 Laboratory (including preparation) Final exam 1 10 10 Homework 8 30 240 Total Workload 455 Total Workload / 30 15,16 ECTS Credits of the Course 15
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No