Course Code	Semester	Course Name	LE/RC/LA	Course Type	Language of Instruction	ECTS
YMV3002	3	Cost Accounting	4/0/0	CC	Turkish	4

Course Goals	The changes and developments in today’s financial life increased the need for reports that a healthy accounting knowledge requires in the companies. This need is crucial not only for the companies, but also for the public authorities, other people and enterprises which need information about the companies.
Prerequisite(s)	NONE
Corequisite(s)	NONE
Special Requisite(s)	NONE
Instructor(s)	LecturerErol ÇELEN
Course Assistant(s)
Schedule	-
Office Hour(s)	Erol ÇELEN Vocational School Bakırköy Campus 3.Floor Guest Visitor Lecturers’ Study Room, Wednesday 13-14 p.m.
Teaching Methods and Techniques	- The purpose of the course is to provide students with the knowledge about the Cost Accounting, its differences from General Accounting, the notions of expense, expenditure, cost and lost as well as the importance of these notions, the basic types of cost, how they are classified, the ways of using them and their applications with related case studies.
Principle Sources	- Prof.Dr.Nalan AKDOĞAN- Application of Cost Accounting in the Uniform System of Account.  Cost Account- Anatolia University Faculty of Business Administration Prof.Dr. Nasuhi BURSALI-Prof.Dr.Yücel ERCAN-  Cost Account Principles and Application
Other Sources	- Doç.Dr.Süleyman YÜKÇÜ-Cost Account Yrd.Doç.Dr.Cemal CAKICI- Accounting Systems according to the Uniform System of Account, Cost Systems, Cost Methods

Course Schedules
Week	Contents	Learning Methods
1. Week	Introduction to Cost Accounting, Notins of Expense, Expenditure, Cost and Lost, Limited Scope Cost-Wide Scope Cost, Extinct Cost-Unextinct Cost	Oral Presentation-Application example
2. Week	Differences between Cost Account and Financial Account, The Aims of Cost Account, The Factors which Affect the Cost System, The Basic Notions in Cost Account.	Oral Presentation-Application example
3. Week	The Operation of First Item and Material Cost Account, The Operation of Direct Labor Cost Account, The Operation of General Production Cost Account.	Oral Presentation-Application example
4. Week	An overview of the Cost Systems and the Cost Systems in the Companies I	Oral Presentation-Application example-Case
5. Week	An overview of the Cost Systems and the Cost Systems in the Companies II	Oral Presentation-Application example-Case
6. Week	The Main Problems with the Cost Accounting, Application Example, The Classification of the Costs.	Oral Presentation-Application example-Case
7. Week	MID-TERM EXAM
8. Week	The Measures of Cost Classifications, Distinction of Cost Types	Oral Presentation-Application example-Case
9. Week	Distinction of Cost in Respect with Charge Types, Distinction of Cost in Respect with the Behavior to Operational Volume	Oral Presentation-Application example-Case
10. Week	Cost Classifications Measures, Distinction of Cost in Respect with Decision Purposes	Oral Presentation-Application example-Case
11. Week	Cost Classifications in Practical	Oral Presentation-Application example-Case
12. Week	COST ACCOUNT APPLICATION
13. Week	Break_Even_Point-Contribution Margin-Intro. To Material Cost, Direct-Indirect Material, Optimal Order Amount, Stock Control.	Oral Presentation-Application example-Case
14. Week	Material Valuation and Problems with Material Valuation, Stock Control Methods; LIFO-FIFO-Dynamic Averaging Methods	Oral Presentation-Application example-Case
15. Week	FINAL WEEK
16. Week
17. Week

Assessments
Evaluation tools	Quantity	Weight(%)
Midterm(s)	1	30
Homework / Term Projects / Presentations	1	10
Final Exam	1	60

Program Outcomes PO-1 To have basic theoretical knowledge and skills in the field of accounting and tax. PO-2 To train accounting staff who are capable of analytical thinking, problem-solving and entrepreneurial PO-3 To know at least one camputer programmes well about of accounting. PO-4 To do work of their related field by using computer. Store information and using stored information. PO-5 To follow-up the legislation and basic legal information in the field of profession. PO-6 To identify accounting data that are required in business and save them. PO-7 To keep accounting records that are necessary to analyze financial transactions. PO-8 To understand and apply issues that are include general accounting, period-end accounting procedures, cost accounting, enterprise accounting and accounting control. PO-9 Responsible for tax and the tax obligations and understand the knowledge of Turkish Tax System. PO-10 To understand and interpret the problems of the profession and express their ideas clearly in writing or velbal statements. PO-11 To be capable of application the theoretical knowledge on a real business environment. PO-12 To understand the importance of job security and ethical responsibilities. PO-13 Being aware of the importance to keep track of the legislation about the profession. PO-14 To train personels who they are collaborative participatory, contemporary, innovative and have the characteristics of lifelong learning. PO-15 To have knowledge about professional English in Accounting and Taxation Practices.

Learning Outcomes LO-1 Dealing in Securities LO-2 To evaluate the derivative market instruments LO-3 To evaluate Financial tools

Course Assessment Matrix:

PO 1

PO 2

PO 3

PO 4

PO 5

PO 6

PO 7

PO 8

PO 9

PO 10

PO 11

PO 12

PO 13

PO 14

PO 15

LO 1

LO 2

LO 3