Information Package / Course Catalogue
Cost Accounting
Course Code: İDT277
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

To learn cost methods according to cost, expenditure, spend concept; applying them to accounting according to uniform chart of accounts.

Course Content

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.

Name of Lecturer(s)
Learning Outcomes
1.Explains the role of cost accounting within the accounting system and defines its fundamental concepts.
2.Distinguishes and applies 7/A and 7/B options within the cost accounting recording system.
3.Compares inventory valuation methods (FIFO, LIFO, and weighted average cost) and analyzes their effects on business results.
4.Classifies labor costs and records accounting entries.
5.Gains knowledge of costing systems. cost accounting techniques
6.Explains and calculates the first, second, and third stages of manufacturing overhead allocation.
Recommended or Required Reading
1.Şener, R. (2004). Cost Elements Accounting and Application of the Uniform Chart of Accounts. Gazi Publishing House, Ankara.
2.Şener, R. (2008). Cost Methods Accounting and Application of the Uniform Chart of Accounts. Gazi Publishing House, Ankara.
3.Akdoğan, N. (2018). Cost Accounting Practices in the Uniform Accounting System. Gazi Publishing House, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Cost accounting within the accounting system and its basic concepts.
Week 1 - Preparation Work
The topic for the relevant week is read from the book.
Week 2 - Theoretical
Cost accounting recording system: 7/A and 7/B options.
Week 2 - Preparation Work
The topic for the relevant week is read from the book.
Week 3 - Theoretical
Statements of sales cost.
Week 3 - Preparation Work
The topic for the relevant week is read from the book.
Week 4 - Theoretical
Cost classification: Raw material costs.
Week 4 - Preparation Work
The topic for the relevant week is read from the book.
Week 5 - Theoretical
Inventory evaluation method: FIFO (First-In-First-Out) medhod.
Week 5 - Preparation Work
The topic for the relevant week is read from the book.
Week 6 - Theoretical
LIFO (Last-In-First-Out) and average cost methods.
Week 6 - Preparation Work
The topic for the relevant week is read from the book.
Week 7 - Theoretical
Labor costs.
Week 7 - Preparation Work
The topic for the relevant week is read from the book.
Week 8 - Theoretical
Labor costs.
Week 8 - Preparation Work
The topic for the relevant week is read from the book.
Week 9 - Theoretical
Manufacturing cverhead costs and allocation: Primary allocation.
Week 9 - Preparation Work
The topic for the relevant week is read from the book.
Week 10 - Theoretical
Manufacturing overhead allocation: Secondary allocation.
Week 10 - Preparation Work
The topic for the relevant week is read from the book.
Week 11 - Theoretical
Manufacturing overhead allocation: tertiary allocation and unit cost calculation.
Week 11 - Preparation Work
The topic for the relevant week is read from the book.
Week 12 - Theoretical
Costing systems.
Week 12 - Preparation Work
The topic for the relevant week is read from the book.
Week 13 - Theoretical
Job order costing system.
Week 13 - Preparation Work
The topic for the relevant week is read from the book.
Week 14 - Theoretical
Process costing system.
Week 14 - Preparation Work
The topic for the relevant week is read from the book.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Quiz1%5
Practice Examination1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140349
Assignment1505
Practice Examination1303
Midterm Examination1606
Final Examination110111
TOTAL WORKLOAD (hours)74
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
PÇ-13
PÇ-14
OÇ-1
4
4
1
OÇ-2
5
5
1
OÇ-3
1
5
5
1
OÇ-4
4
5
1
OÇ-5
1
4
4
2
OÇ-6
5
5
1
1
Adnan Menderes University - Information Package / Course Catalogue
2026