COST ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
IBY217	COST ACCOUNTING	3	3	3	3

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	health organizations to inform about the cost accounting system of cost accounting techniques to transfer their business to visit
Contents of the Course Unit:	Classification of expenditures , expenses, costs , explanation of the concept of damage , cost factors and will examine the cost of manufactured products , will be covered stage and order costing techniques

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Analyzes establishment of cost accounting systems in health care facilities to obtain information about objectives and establishment stages
Describes cost elements , cost accounting methods and to learn about cost accounting systems
Explains skills and opportunities to learn about the use of these techniques in business

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Literature Review	General principles and basic concepts of cost accounting	Narrative-Practice
2	Literature Review	Cost Accounting Practices in Uniform Accounting System	Narrative-Practice
3	Literature Review	Regulation of sales Cost of table	Narrative-Practice
4	Literature Review	Classification of expenses	Narrative-Practice
5	Literature Review	Direct Expenses Raw Materials and Supplies	Narrative-Practice
6	Literature Review	Inventory valuation methods	Narrative-Practice
7	Literature Review	Inventory valuation methods	Narrative-Practice
8	-	MID-TERM EXAM	-
9	Literature Review	Structure of Direct Labour Cost	Narrative-Practice
10	Literature Review	The structure of the Overhead Costs	Narrative-Practice
11	Literature Review	Recognition of Direct Labour Cost	Narrative-Practice
12	Literature Review	Accounting for Overhead Costs	Narrative-Practice
13	Literature Review	Distribution expenses goes to ground	Narrative-Practice
14	Literature Review	An overview	Narrative-Practice
15	Literature Review	An overview	Narrative-Practice
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
LECTURE NOTES

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	He/she has the advanced theoretical and practical knowledge supported by books including main and current knowledge on Health Care Management's field, practical tools, multimedia educational tools and other supported resources.						5

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she has the knowledge to attain scientific information, track current literature, evaluate and execute datas about Health Care Management.						5

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can interpret and evaluate scientifically proven datas by using his/her advanced knowledge and skills on Health Care Management, he/she can identify the problems, analyze them, and solve them with the aid of researches and evidences based his/her professional ethical norms, by sharing the knowledge and being an excellent member of a team.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	e/she can train individuals, families and society by using his/her advanced theoretical and practical knowledge on Health Care Management studies.						5

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can perform a study independently and take responsibility bycooperating with other groups of professions via using his/her advanced knowledge on Health Care Management.						5

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can evaluatecritically the advanced knowledge and skills on Health Care Management.						5

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can inform people and institutions relevant to Health Care Management by citing his/her suggestions about solutions both written and orally, and he/she can listen the requests and expectancies of those contacts.						5

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can gather, interpret, and execute information about Health Care Management field, and cooperate with people from other relevant disciplines in order to announce the information gathered by paying attention to social, cultural and ethical norms.						5

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	0	0	0
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
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	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	18	0	74