Information Package / Course Catalogue
Cost Accounting
Course Code: UTİ355
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 6
Objectives of the Course

The objectives of cost accounting in cost accounting course lecture notes, cost accounts, 7/A option cost accounts and 7/B option, cost, average cost method, the FİFO method, such as cost considerations is located.

Course Content

Cost accounting: the cost price of the service or products produced In the identification, control of operating expenses, price reviews and price determination of the accounting field.

Name of Lecturer(s)
Prof. Emre CENGİZ
Learning Outcomes
1.Understand the cost variables.
2.To be able to reach the costs of finished goods.
3.Can report cost data.
4.It can show detailed calculations and control of direct material, direct labor and general production costs compared to traditional method.
5.Defines the difference between traditional cost methods and modern cost methods.
Recommended or Required Reading
1.Uygulamalı Maliyet Muhasebesi Ahmet Çalışır Nobel Yayın Dağıtım 2006
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 costs
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
Order Cost System General Monograph
Week 14 - Theoretical
Process Costing System General Monograph
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130452
Midterm Examination128129
Final Examination129130
TOTAL WORKLOAD (hours)150
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
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
4
4
4
3
3
3
3
3
3
3
3
4
4
4
4
OÇ-2
3
4
4
5
4
3
3
3
4
5
4
3
3
2
2
OÇ-3
3
4
3
5
3
5
3
5
3
3
2
2
2
2
2
OÇ-4
3
3
5
2
2
2
4
4
5
5
3
2
2
2
2
OÇ-5
4
3
4
3
3
4
4
2
2
2
5
5
5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026