Information Package / Course Catalogue
| 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 |
To teach cost accounting concepts and techniques and use this knowledge in the decision-making process.
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
| Prof. Çağrı KÖROĞLU |
| 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. |
| 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- |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 3 | 56 |
| Midterm Examination | 1 | 20 | 1 | 21 |
| Final Examination | 1 | 22 | 1 | 23 |
| TOTAL WORKLOAD (hours) | 100 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | |
OÇ-1 | 3 | 3 | 3 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | ||
OÇ-2 | 4 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | ||
OÇ-3 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | ||
OÇ-4 | 4 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 4 | ||
OÇ-5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | ||
OÇ-6 | ||||||||||||