Information Package / Course Catalogue
| Course Code | : IYO257 |
| Course Type | : Required |
| Couse Group | : Short Cycle (Associate's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 4 |
To learn cost methods according to cost, expenditure, spend concept; applying them to accounting according to uniform chart of accounts.
The basic concepts of cost accounting, Cost accounting within the uniform accounting system, classifying the costs, manufacturing costs and it’s accounts, Manufacturing overhead costs and cost allocating, cost accounting systems
| Lec. Durmuş Ali KIZILYALÇIN |
| 1. | Expenses, costs and losses of the concepts can be distinguished |
| 2. | To organize cost accounts at production, service and trade companies |
| 3. | Application of cost centers and allocation process at production companies |
| 4. | Application of cost centers and allocation process at production companies |
| 5. | To learn and apply job-order costing method |
| 6. | To learn and apply process costing method |
| 7. | Can able to calculate unit production cost under assumption of process and job order costing |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 17 | 1 | 18 |
| TOTAL WORKLOAD (hours) | 99 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | |
OÇ-1 | 4 | 3 | 2 | 2 | 4 | 2 |
OÇ-2 | 4 | 4 | 4 | 2 | 3 | 4 |
OÇ-3 | 3 | 3 | 3 | 4 | 3 | 4 |
OÇ-4 | 2 | 3 | 2 | 4 | 2 | 3 |
OÇ-5 | 4 | 3 | 5 | 5 | 2 | 2 |
OÇ-6 | 3 | 3 | 3 | 3 | 3 | 3 |
OÇ-7 | 3 | 4 | 3 | 4 | 3 | 2 |