Undergraduate
Faculty of Economic and Administrative Sciences
Business Administration
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Cost Accounting

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
ISL0014 Cost Accounting 2/0/0 DE Turkish 4
Course Goals
To give students the basic definitions and techniques of cost accounting and to make students use the cost accounting knowledge in economic decisions.
Prerequisite(s) Non
Corequisite(s) Non
Special Requisite(s) Non
Instructor(s) Professor Peyami Çarıkçıoğlu
Course Assistant(s) Res. Asst. Emre Zehir
Schedule Monday, 13:00 - 14:50, IKU CATS
Office Hour(s) Monday, 12:00 - 13:00 IKU CATS
Teaching Methods and Techniques Lecturing and Case examining
Principle Sources
Other Sources
Course Schedules
Week Contents Learning Methods
1. Week Aim of Cost Accounting Lecturing, problem solving
2. Week Cost Classification Lecturing, problem solving
3. Week Income Statement of Production Companies Lecturing, problem solving
4. Week Direct Material and Direct Labor Cost Lecturing, problem solving
5. Week Manufacturing Overhead Cost Lecturing, problem solving
6. Week Manufacturing Overhead Cost Lecturing, problem solving
7. Week Job Order Cost System Lecturing, problem solving
8. Week Job Order Cost System Lecturing, problem solving
9. Week Process Costing System Lecturing, problem solving
10. Week Process Costing System Lecturing, problem solving
11. Week Joint and Waste Product Lecturing, problem solving
12. Week Joint and Waste Product Lecturing, problem solving
13. Week Standard Costing Method Lecturing, problem solving
14. Week Standard Costing Method Lecturing, problem solving
15. Week Final Exam Exam
16. Week Final Exam Exam
17. Week Final Exam Exam
Assessments
Evaluation tools Quantity Weight(%)
Midterm(s) 1 35
Quiz 1 15
Final Exam 1 50


Program Outcomes
PO-1Demonstrates a basic level of understanding in related disciplines (such as economics, sociology, psychology, quantitative sciences, etc.) that form a foundation for business administration, and makes use of and applies them to the field of business.
PO-2Applies mathematical, scientific and social knowledge to business problems.
PO-3Demonstrates a basic level of understanding in business functions and management (such as management, production, marketing, accounting, finance, human resources, behavioural sciences, etc.) and interprets the theoretical arguments focusing on interactions between the actors and the cultures in the field.
PO-4Determines how to use acquired theoretical and practical knowledge and skills related to business in application and field analysis and applies them.
PO-5Identifies and evaluates the relations in the field of business; describes the problems and presents analytical solutions through modelling and interpreting (critical thinking).
PO-6Designs a business process in any functional stage that complies with identified objectives.
PO-7Develops effective business communication skills (written-verbal/formal-informal).
PO-8 Owns effective working skills individually or on a team in business and multidisciplinary fields.
PO-9Acts with a sense of professional and ethical responsibility.
PO-10Improves effective verbal and written communication skills in Turkish, and acquires competence in minimum one foreign language.
Learning Outcomes
LO-1To learn basic cost definitions
LO-2To apply the cost systems into different businesses
LO-3To specify the costs of products sold and produced in a manufacturing business.
LO-4To give students the basic definitions and techniques of cost accounting
LO-5To make students use the cost accounting knowledge in economic decisions
Course Assessment Matrix:
Program Outcomes - Learning Outcomes Matrix
 PO 1PO 2PO 3PO 4PO 5PO 6PO 7PO 8PO 9PO 10
LO 1
LO 2
LO 3
LO 4
LO 5