Information Package / Course Catalogue
Cost Accounting
Course Code: ISL201
Course Type: Non Departmental Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

To teach cost accounting concepts and techniques and use this knowledge in the decision-making process.

Course Content

Introduction to cost accounting, objectives and conceptual descriptions, expenses classification, cost calculations flow (7 / a) in terms of Uniform Chart of Accounts , Expenses places and coding, regulation of the sale of the cost of the table, production costs, material costs, labor costs and general manufacturing expenses, expenses of distribution, distribution switches and methods, the cost approach, distribution of united costs

Name of Lecturer(s)
Prof. Çağrı KÖROĞLU
Learning Outcomes
1.Explains the basic concepts of cost accounting.
2.Classifies types of costs (direct, indirect, etc.).
3.Applies cost calculation methods (job order, process, equivalent unit).
4.Calculates and interprets unit costs.
5.Contributes to decision-making using cost data.
6.Prepares cost records in compliance with documentation standards.
Recommended or Required Reading
1.YÜKÇÜ, Süleyman, Yönetim Açısından Maliyet Muhasebesi, Şubat 2011, Altın Nokta Basın Yayın
2.Cost Accounting: A Managerial Emphasis Charles T. Horngren, Srikant M. Datar, George Foster, Prentice Hall; 12th edition (March 28, 2007) ISBN-10: 0131495380, ISBN-
Weekly Detailed Course Contents
Week 1 - Theoretical
Cost concepts and classification
Week 2 - Theoretical
Material costs
Week 3 - Theoretical
Labor costs
Week 4 - Theoretical
Overall production and cost distributions
Week 5 - Theoretical
Overall production costs and cost allocation
Week 6 - Theoretical
Order cost system
Week 7 - Theoretical
Order cost system
Week 8 - Theoretical
Process costing system
Week 9 - Theoretical
Process costing system
Week 10 - Theoretical
The standard cost system
Week 11 - Theoretical
The standard cost system
Week 12 - Theoretical
Pricing
Week 13 - Theoretical
Pricing
Week 14 - Theoretical
Discussion, problem solving for the final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination120121
Final Examination122123
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
5
4
4
3
3
2
1
3
2
2
OÇ-2
5
4
3
2
2
1
2
3
2
2
OÇ-3
5
4
4
3
3
2
1
4
3
3
OÇ-4
5
4
4
4
4
3
2
4
3
3
OÇ-5
5
4
5
4
4
3
2
4
4
4
OÇ-6
5
4
4
3
3
3
2
4
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026