COST ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BUS222	COST ACCOUNTING	4	3	3	6

GENERAL INFORMATION
Language of Instruction :	English
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit	Prof. MEHMET SELÇUK USLU
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	This course aims to develop the ability to identify, explain the method and record systems of cost calculation and to analyze these.
Contents of the Course Unit:	Contents of the course include Concepts on Cost, Types and Systems of Cost, Cost Calculation Methods and Issuing Statement of Cost of Goods Sold.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Explain Terminology of Cost Accounting, Its Basic Concepts and Principles
Define Cost Accounting Systems.
Draw Statement of Cost of Goods Sold.
Analyze Accounting Inputs According to Order Cost and Process Costing Methods.
Use Cost Accounting Theory in Problem Analysis.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Relevant chapters of the coursebook	Basic Concepts on Costs	Lecture & Practical Examples and Exercises
2	Relevant chapters of the coursebook	Types and Systems of Cost	Lecture & Practical Examples and Exercises
3	Relevant chapters of the coursebook	Determining the costs for raw materials and supplies and indirect material	Lecture & Practical Examples and Exercises
4	Relevant chapters of the coursebook	Stock Valuation Methods, net and variable cost	Lecture & Practical Examples and Exercises
5	Relevant chapters of the coursebook	Cost Calculation for direct and indirect labour	Lecture & Practical Examples and Exercises
6	Relevant chapters of the coursebook	Wage Systems	Lecture & Practical Examples and Exercises
7	Relevant chapters of the coursebook	General Production Costs	Lecture & Practical Examples and Exercises
8	-	MID-TERM EXAM	-
9	Relevant chapters of the coursebook	Cost areas and allocation of costs	Lecture & Practical Examples and Exercises
10	Relevant chapters of the coursebook	Cost allocation sheet and classic allocation methods	Lecture & Practical Examples and Exercises
11	Relevant chapters of the coursebook	Adjustment of Sales Cost Statement – Cost account and records in Uniform Chart of Accounts	Lecture & Practical Examples and Exercises
12	Relevant chapters of the coursebook	Classification of cost systems, factors effecting cost systems	Lecture & Practical Examples and Exercises
13	Relevant chapters of the coursebook	Standard Cost System	Lecture & Practical Examples and Exercises
14	Relevant chapters of the coursebook	Standard Cost System	Lecture & Practical Examples and Exercises
15	Relevant chapters of the coursebook	Standard Cost System	Lecture & Practical Examples and Exercises
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Buyukmirza, H. K. (2014). Maliyet ve yonetim muhasebesi: tekduzen'e uygun bir sistem yaklasimi. Gazi Bookstore.
Civelek, M., & Ozkan, A. (2006). Maliyet ve yonetim muhasebesi. Detay Publications.
Madhav, R., Horngren, C., & Datar, S. (2015). Cost Accounting: A Managerial Emphasis, 15. Auflage, Edinburgh.

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Define the theories, concepts and principles of the basic and sub-fields of business.					4
2	Explain business functions and processes based on current scientific sources.				3

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.				3

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.					4

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use the theoretical and factual knowledge in business for occupational practices.					4
2	Solve individual and organizational problems in business life.				3
3	Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.			2

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Plan research and work using knowledge and skills gained in the field of business.					4
2	Organize the activities for organizational goals and purposes independently.					4

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Criticize advanced knowledge and skills in the field with a critical approach.					4
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.					4

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.					4
2	Use the information and communication technology software and equipment required for business.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of collection of data, their implementation, interpretation and announcement of results in the field of business.					4
2	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.				3

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	3	42
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	14	1	14
Assignment (Homework)	14	2	28
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	60	0	148