
| Course Code | : BİY219 |
| Course Type | : Area Elective |
| Couse Group | : Short Cycle (Associate's Degree) |
| Education Language | : Turkish |
| Work Placement | : Students are required, as part of the course "İMEU201 – Workplace Vocational Training" (30 ECTS) offered in the fourth semester, to undertake and successfully complete workplace vocational training for a minimum of 70 working days at enterprises designated in accordance with the provisions of the Aydın Adnan Menderes University Directive on Workplace Vocational Training. |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 3 |
Students, the concepts of cost-expense-expenditure, service and product businesses produced the type of expenditure, expenditureand place of services and goods produced in the calculation of unit and total costs, cost accounting records and accounting organization of the production companies to give information about the course isthe purpose of
Introduction to Cost Accounting, Cost-expense-expenditure Concepts Direct Raw Materials and Material Costs, Direct Labor Expenses, Overhead Expenses and distribution.
| 1. | Introduction and Basic Concepts of Cost Accounting to learn |
| 2. | Structural analysis of costs to learn |
| 3. | Cost-volume-profit analysis to learn |
| 4. | A knowledge of Profit Planning |
| 5. | To have information about budgeting |
| 1. | Instructor Lecture Notes |
| 2. | Gücenme Ümit,Cost and Management Accounting |
| Type of Assessment | Count | Percent |
|---|---|---|
| Assignment | 2 | %10 |
| Quiz | 1 | %10 |
| Midterm Examination | 1 | %20 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 0 | 3 | 42 |
| Assignment | 2 | 2 | 1 | 6 |
| Quiz | 1 | 3 | 1 | 4 |
| Midterm Examination | 1 | 9 | 1 | 10 |
| Final Examination | 1 | 12 | 1 | 13 |
| TOTAL WORKLOAD (hours) | 75 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 4 | 5 | 5 | 4 | 4 | 4 | 5 | 4 | 3 | 5 |
OÇ-2 | 5 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 3 | 4 |
OÇ-3 | 5 | 5 | 4 | 5 | 5 | 5 | 4 | 5 | 5 | 4 |
OÇ-4 | 4 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 |
OÇ-5 | 5 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 5 | 5 |