COST ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
END218	COST ACCOUNTING	4	2	2	4

GENERAL INFORMATION
Language of Instruction :	Türkçe
Level of the Course Unit :	LİSANS, TYY: + 6.Düzey, EQF-LLL: 6.Düzey, QF-EHEA: 1.Düzey
Type of the Course :	Zorunlu
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Dr.Öğr.Üyesi BİNNUR GÜRÜL
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	Bu dersin amacı öğrencilere maliyet hesaplama metod ve kayıt sistemlerini öğretmek ve bunları analiz edebilecek bilgi ve beceriyi kazandırmaktır.
Contents of the Course Unit:	Maliyetle İlgili Kavramlar, Maliyet Türleri ve Sistemleri, Maliyet Hesaplama Yöntemleri ve Satılan Malın Maliyeti Tablosu.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Maliyet muhasebesinin terminolojisini, temel Kavramlarını ve prensiplerini açıklayabilir.
Maliyet muhasebesi sistemlerini tanımlayabilir.
Satılan malın maliyeti tablosunu oluşturabilir.
Muhasebe girdilerini sipariş maliyet ve safha maliyet yöntemlerine göre analiz edebilir.
Maliyet muhasebesinin teorisini problem çözümlemeye uyarlayabilir.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	Maliyetle İlgili Temel Kavramlar	-
2	-	Maliyet Türleri ve Maliyet Sistemleri	-
3	-	Direkt İlk Madde Malzeme ve Endirekt Malzeme Maliyetlerinin Belirlenmesi	-
4	-	Stok Değerleme Yöntemleri,Tam ve Değişken Maliyet	-
5	-	Direkt İşçilik ve Endirekt İşçilik Maliyetlerinin Hesaplanması	-
6	-	Ücret Sistemleri	-
7	-	Genel Üretim Maliyetleri	-
8	-	ARA SINAV	-
9	-	Maliyet yerleri ve maliyet dağıtımları	-
10	-	Maliyet dağıtım tablosu ve klasik dağıtım yöntemleri	-
11	-	Satışların Maliyeti Tablosunun Düzenlenmesi- TDHP´ye göre maliyet hesap ve kayıtları	-
12	-	Maliyet Sistemlerinin Sınıflandırılması Maliyet Sistemlerini Etkileyen Faktörler	-
13	-	Standart Maliyet Sistemi	-
14	-	Siparş Maliyet Sistemi	-
15	-	Safha Maliyet Sistemi	-
16	-	FİNAL	-
17	-	FİNAL	-

SOURCE MATERIALS & RECOMMENDED READING
"Maliyet ve Yönetim Muhasebesi",Kamil Büyükmirza, Gazi Kitabevi, Ankara, 19. Baskı, 2011.
"Maliyet ve Yönetim Muhasebesi",Muzaffer Civelek, Azzem Özkan, Detay Yayıncılık,2006

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	Gain sufficient knowledge in Mathematics, Science and Industrial Engineering.		1

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyzes and evaluates existing application areas in the field of Industrial Engineering and develops applications for their solutions.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyzes a system, the components of that system, the process of that system, and designs the system by examining it in line with realistic constraints and goals.					4
2	Gains the ability to model and solve engineering problems.		1

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Identifies the problems that may be encountered in the field of industrial engineering and acquires the ability to choose and apply the appropriate method to be used in problem solving.		1
2	Selects and uses technical tools necessary for industrial engineering applications; uses information technologies effectively.	0
3	Designs experiments, conducts experiments, collects data, analyzes and interprets the results to examine problems in the field of industrial engineering.	0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains the ability to work effectively within a team.				3
2	Works effectively individually and takes responsibility.						5

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Accesses the necessary information for a determined problem and searches for resources for this purpose.						5
2	Has the ability to follow all developments in the field of industrial engineering and constantly renew itself.		1

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains oral and written communication skills and speaks at least one foreign language.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Has awareness of professional and ethical responsibility.						5
2	Has knowledge about the universal and social effects of industrial engineering applications and reaches solutions by being aware of the importance of an innovative approach in solving engineering problems.				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)
Ders	14	2	28
Derse Ön Hazırlık ve Ders Sonrası Pekiştirme	14	1	14
Arazi Çalışması	0	0	0
Grup Çalışması / Ödevi	0	0	0
Laboratuvar	0	0	0
Okuma	8	2	16
Ödev	0	0	0
Proje Hazırlama	0	0	0
Seminer	0	0	0
Staj	0	0	0
Teknik Gezi	0	0	0
Web Tab. Öğrenme	0	0	0
Uygulama	0	0	0
Yerinde Uygulama	0	0	0
Mesleki Faaliyet	0	0	0
Sosyal Faaliyet	0	0	0
Tez Hazırlama	0	0	0
Alan Çalışması	0	0	0
Rapor Yazma	0	0	0
Final Sınavı	1	1	1
Final Sınavı Hazırlığı	1	20	20
Ara Sınav	1	1	1
Ara Sınav Hazırlığı	1	20	20
Kısa Sınav	0	0	0
Kısa Sınav Hazırlığı	0	0	0
TOPLAM	40	0	100