Information Package / Course Catalogue
Cost Accounting
Course Code: BİY219
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
Objectives of the Course

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

Course Content

Introduction to Cost Accounting, Cost-expense-expenditure Concepts Direct Raw Materials and Material Costs, Direct Labor Expenses, Overhead Expenses and distribution.

Name of Lecturer(s)
Learning Outcomes
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
Recommended or Required Reading
1.Instructor Lecture Notes
2.Gücenme Ümit,Cost and Management Accounting
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Cost Accounting
Week 2 - Theoretical
Concepts of Cost-expense-expenditure
Week 3 - Theoretical
Direct Costs Raw Materials and Supplies
Week 4 - Theoretical
Direct Labor Costs
Week 5 - Theoretical
General Production Expenses and Distributions
Week 6 - Theoretical
General Production Expenses and Distributions
Week 7 - Theoretical
Work Week
Week 8 - Intermediate Exam
Week 9 - Theoretical
Calculation of Volume and Total Cost of Finished goods
Week 10 - Theoretical
Job Order Costing System
Week 11 - Theoretical
Method of Process Costing
Week 12 - Theoretical
Full and Partial Cost Methods
Week 13 - Theoretical
Cost Accounting Record System
Week 14 - Theoretical
Statements of Cost of Sales
Week 15 - Theoretical
Work Week
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination115116
Final Examination121122
Contribution of Learning Outcomes to Programme Outcomes
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