| BUSINESS ADMINISTRATION | |||||
|---|---|---|---|---|---|
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
General Information about the Course
| Course Code: | ISL301 | ||||||||
| Course Title: | Cost Accounting | ||||||||
| Course Semester: | 5. Semester / Fall | ||||||||
| Course Credits: |
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| Language of instruction: | TR | ||||||||
| Prerequisite of the course: | No | ||||||||
| Type of course: | Necessary | ||||||||
| Level of course: |
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| Course Lecturer(s): | Professor Doctor. Melih BAŞ |
Purpose and content of the course
| Course Objectives: | The aim of this course is to explain the strategic use of accounting information for the success of the business in producer and service businesses, to explain the cost types, cost elements, cost centers and cost distribution methods, to prepare a production cost report with the cost of the products produced and the cost of the products sold, costing in production and service enterprises. To define and explain the order cost system, stage cost system, mixed cost system as a system. |
| Course Objective: | To understand the relationship between cost accounting and financial accounting, to know the differences between target costing systems, to have information about short and long-term investment decisions, to have information about current performance evaluation systems used in businesses. |
| Mode of Delivery: | Face to face |
Learning Outcomes
| Knowledge (Described as Theoritical and/or Factual Knowledge.) | ||
| Skills (Describe as Cognitive and/or Practical Skills.) | ||
| Competences (Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.) | ||
Course Topics
| Week | Subject | ||
| 1) | Introduction | ||
| 2) | Cost Accounting Terms and Cost Behaviors | ||
| 3) | General Production Expenses | ||
| 4) | An Overview of Cost Accounting Systems | ||
| 5) | Order Cost System | ||
| 6) | Phase Cost System | ||
| 7) | Combined Production and By-Products | ||
| 8) | Full and Variable Cost Systems and the Concept of Capacity | ||
| 9) | Standard Cost System | ||
| 10) | Cost, Volume, Profit Analysis; Cost Estimation Methods | ||
| 11) | The Effects of New Production Environment and Technological Change on Cost Accounting Systems | ||
| 11) | Quality Costs, Zero Stock Production Philosophy and Target Cost System | ||
| 12) | Activity Based Cost, Management and Cost System | ||
| 13) | Theory of Constraints and Process Accounting | ||
| 14) | Resource Consumption Accounting | ||
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Ders - Program Öğrenme Kazanım İlişkisi
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Ders Öğrenme Kazanımları | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Program Outcomes | |||||||||||||||||||
| 1) Gains knowledge of basic finance principles and rules, analytical finance tools and the importance of finance function within the functional structure of the business. | |||||||||||||||||||
| 2) Understands the basic principles of management for motivating employees and coordinating production by leading the employees in line with the strategic goals of the business. | |||||||||||||||||||
| 3) Understands the nature of formal and informal relationships between people in business life. | |||||||||||||||||||
| 4) Gains practical knowledge of financial and managerial accounting tools and techniques. | |||||||||||||||||||
| 5) Gains practical knowledge of the Turkish legal system framed by business and commercial laws. | |||||||||||||||||||
| 6) Evaluates a business in terms of all its functional units. | |||||||||||||||||||
| 7) Analyzes the cases that may be encountered. | |||||||||||||||||||
| 8) Provides solutions to the problems encountered in the business. | |||||||||||||||||||
| 9) He/she processes numerical data and makes it meaningful by using mathematical and analytical thinking in decisions to be taken in a business or any part of it. | |||||||||||||||||||
| 10) Analyzes the effects of social, economic and legal structures and changes in national and international dimensions on business and economy. | |||||||||||||||||||
| 11) Develops marketing strategies for successful marketing, pricing, distribution and customer satisfaction of products and/or services within the current business environment. | |||||||||||||||||||
| 12) He/She develops the leadership and decision-making skills necessary to be effective in professional business life. | |||||||||||||||||||
| 13) Organizes information processing tools in accordance with their purpose. | |||||||||||||||||||
| 14) Have lifelong learning desire and development ability. | |||||||||||||||||||
| 15) Works individually and as a team in both within disciplinary and interdisciplinary dimensions. | |||||||||||||||||||
| 16) Follows the current and developing trends in business administration with professional English proficiency. | |||||||||||||||||||
| 17) Knows and follows the current news and cases in the field of business administration. | |||||||||||||||||||
| 18) Knows the legal developments and innovations in the field of business administration and trade. | |||||||||||||||||||
| 19) Be aware of innovations related to professional recruitment and self-development. | |||||||||||||||||||
Course Teaching, Learning Methods
| Q & A | |
| Case Problem Solving/ Drama- Role/ Case Management | |
| Laboratory | |
| Quantitative Problem Solving | |
| Fieldwork | |
| Group Study / Assignment | |
| Individual Assignment | |
| WEB-based Learning | |
| Internship | |
| Practice in Field | |
| Project Preparation | |
| Report Writing | |
| Seminar | |
| Supervision | |
| Social Activity | |
| Occupational Activity | |
| Occupational Trip | |
| Application (Modelling, Design, Model, Simulation, Experiment et.) | |
| Reading | |
| Thesis Preparation | |
| Field Study | |
| Student Club and Council Activities | |
| Other | |
| Logbook | |
| Interview and Oral Conversation | |
| Research | |
| Watching a movie | |
| Bibliography preparation | |
| Oral, inscribed and visual knowledge production | |
| Taking photographs | |
| Sketching | |
| Mapping and marking | |
| Reading maps | |
| Copying textures | |
| Creating a library of materials | |
| Presentation |
Evaluation System
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | % 0 | |
| Laboratory | % 0 | |
| Application | % 0 | |
| Practice Exam | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | % 0 | |
| Project | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Field Study | % 0 | |
| Article Critical | % 0 | |
| Article Writing | % 0 | |
| Module Group Study | % 0 | |
| Brainstorming | % 0 | |
| Role Playing + Dramatizing | % 0 | |
| Out of Class Study | % 0 | |
| Preliminary Work, Reinforcement | % 0 | |
| Application Repetition etc. | % 0 | |
| Homework (reading, writing, watching movies, etc.) | % 0 | |
| Project Preparation + Presentation | % 0 | |
| Report Preparation + Presentation | % 0 | |
| Presentation / Seminar Preparation + Presenting | % 0 | |
| Oral examination | % 0 | |
| Midterms | 1 | % 40 |
| Final | 1 | % 60 |
| Report Submission | % 0 | |
| Bütünleme | % 0 | |
| Kanaat Notu | % 0 | |
| Committee | % 0 | |
| Yazma Ödev Dosyası | % 0 | |
| Portfolio | % 0 | |
| Take-Home Exam | % 0 | |
| Logbook | % 0 | |
| Discussion | % 0 | |
| Participation | % 0 | |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| total | % 100 | |
Calculation of Workload and ECTS Credits
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Laboratory | ||
| Application | ||
| Practice Exam | ||
| Special Course Internship (Work Placement) | ||
| Field Work | ||
| Study Hours Out of Class | ||
| Article Critical | ||
| Article Writing | ||
| Module Group Study | 14 | 42 |
| Brainstorming | 14 | 42 |
| Role Playing + Dramatizing | ||
| Out-of-Class Study (Pre-study, Reinforcement, Practice Review, etc.) | ||
| Homework (reading, writing, watching movies, etc.) | 14 | 28 |
| Project Preparation + Presentation | ||
| Report Preparation + Presentation | ||
| Presentation / Seminar Preparation + Presenting | ||
| Oral examination | ||
| Preparing for Midterm Exams | ||
| MIDTERM EXAM (Visa) | ||
| Preparing for the General Exam | ||
| GENERAL EXAM (Final) | ||
| Participation | ||
| Discussion | ||
| Portfolio | ||
| Take-Home Exam | ||
| Logbook | ||
| Total Workload | 154 | |
| ECTS (30 saat = 1 AKTS ) | 5 | |