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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) |
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Schedule |
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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 |
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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 |
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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 |
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Doç.Dr.Süleyman YÜKÇÜ-Cost Account
Yrd.Doç.Dr.Cemal CAKICI- Accounting Systems according to the Uniform System of Account, Cost Systems, Cost Methods |
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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 |
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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 |
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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 |
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16. Week |
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17. Week |
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