Information Package / Course Catalogue
Cost Accounting
Course Code: MUH203
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: 4
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

Cost concepts and cost systems, Cost classifications, Material cost, Labor costs, Overhead costs, Cost centers and cost allocation, Job costing, Process costing, Variable costs, Standard costs, Cost information for decisions, Cost management approach

Name of Lecturer(s)
Ins. Baki ERDOĞAN
Learning Outcomes
1.To learn about cost, expenditure,spending concepts.
2.Applying cost accounting process according to 7-A,7-B choices at uniform chart of accounts.
3.To learn about production costs at prodcution companies
4.Application of cost centers and distrubition process at production,service and trade companies
5.To organise cost accounts at production,service and trade companies
Recommended or Required Reading
1.Savcı, M. (2010), “Cost Accounting”, Murathan Yayınevi. 11th Edition, Trabzonalan Akdoğan, Cost Accounting
2.Abdioğlu, H. (2012), “Cost Accounting”, Dora Publications, Balıkesir
3.Çetiner, E. (2000), “Cost Accounting”, Gazi Bookstore, 3. Printing,
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic Concepts of Cost Accounting
Week 2 - Theoretical
Cost Accounts in Uniform Chart of Accounts and Creation of Cost System in Businesses
Week 3 - Theoretical
Establishing Cost System in Businesses
Week 4 - Theoretical
Methods of Calculating Production Cost in Business
Week 5 - Theoretical
Classification of Costs
Week 6 - Theoretical
Example for sales cost chart.
Week 7 - Theoretical
Calculating Cost Types
Week 8 - Intermediate Exam
Midterm exam
Week 9 - Theoretical
Material Valuation Methods
Week 10 - Theoretical
Material Valuation Methods
Week 11 - Theoretical
Calculation of Labor Costs
Week 12 - Theoretical
I. Distribution of General Production Expenses to Cost Centers
Week 13 - Theoretical
Overhead of Production Costs II. Distribution
Week 14 - Theoretical
Overhead of Production Costs III. Distribution
Week 15 - Final Exam
final examin
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory1102838
Lecture - Practice101414
Midterm Examination17714
Final Examination1142034
TOTAL WORKLOAD (hours)100
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
OÇ-1
4
3
3
3
4
3
2
3
4
3
OÇ-2
2
4
4
3
2
3
3
4
3
2
OÇ-3
4
2
2
3
4
4
3
2
3
4
OÇ-4
4
3
3
3
4
3
4
4
4
3
OÇ-5
4
3
3
3
2
3
3
4
3
2
Adnan Menderes University - Information Package / Course Catalogue
2026