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 :	Turkish
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	Prof. TARIK ÇAKAR
Instructor(s) of the Course Unit	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	To teach Cost Calculation Methods and Recording Systems and Gain Ability to Analyze Them.
Contents of the Course Unit:	Cost Related Concepts, Cost Types and Systems, Cost Calculation Methods and Arrangement of the Cost of Goods Sold Table

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Explain the terminology, basic concepts and principles of cost accounting.
Comprehend cost accounting systems
Prepare cost of goods sold statement
Analyze accounting entries for job costing and process costing.
Apply cost accounting theory to problem solving.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	Basic cost concepts	-
2	-	Cost Types and Cost Systems	-
3	-	Determination of Direct Material and Indirect Material Costs	-
4	-	Inventory Valuation Methods, Full and Variable Cost	-
5	-	Calculation of Direct Labor and Indirect Labor Costs	-
6	-	Wage Systems	-
7	-	General Manufacturing Costs	-
8	-	MID-TERM EXAM	-
9	-	Cost locations and cost distributions	-
10	-	Cost distribution table and classical distribution methods	-
11	-	Arranging the Cost of Goods Sales Statement - cost accounts and records by UCA	-
12	-	Classification of Cost Systems	-
13	-	Standard Costing	-
14	-	Job Order Costing	-
15	-	Process Costing	-
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
"Maliyet ve Yönetim Muhasebesi",Kamil Büyükmirza, Gazi Kitabevi, Ankara, 19. Baskı, 2014.
"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)
Lecture & In-Class Activities	14	2	28
Preliminary & Further Study	14	1	14
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	8	2	16
Assignment (Homework)	0	0	0
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	20	20
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	20	20
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	40	0	100