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-1
Demonstrates 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-2
Applies mathematical, scientific and social knowledge to business problems.
PO-3
Demonstrates 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-4
Determines how to use acquired theoretical and practical knowledge and skills related to business in application and field analysis and applies them.
PO-5
Identifies and evaluates the relations in the field of business; describes the problems and presents analytical solutions through modelling and interpreting (critical thinking).
PO-6
Designs a business process in any functional stage that complies with identified objectives.
PO-7
Develops 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-9
Acts with a sense of professional and ethical responsibility.
PO-10
Improves effective verbal and written communication skills in Turkish, and acquires competence in minimum one foreign language.
Learning Outcomes
LO-1
To learn basic cost definitions
LO-2
To apply the cost systems into different businesses
LO-3
To specify the costs of products sold and produced in a manufacturing business.
LO-4
To give students the basic definitions and techniques of cost accounting
LO-5
To make students use the cost accounting knowledge in economic decisions