Information Package / Course Catalogue
Cost Accounting
Course Code: ISLE206
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Maliyet muhasebesine giriş, Amaçlar ve kavramsal açıklamalar, Gider sınıflaması, Tekdüzen hesap planı açısından maliyet hesapları akışı (7/a), Gider yerleri ve kodlama, Satışların maliyeti tablosunun düzenlenmesi, Üretim giderleri, Malzeme giderleri, İşçilik giderleri, Genel üretim giderleri, Gider dağıtımı, Dağıtım anahtarları ve yöntemleri, Maliyet yöntemleri, Birleşik maliyetlerin dağıtımı

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)
Learning Outcomes
1.To be able to Recognize cost drivers
2.to be able to reach the costs of finished goods
3.To be able to Report cost data
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
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
Midterm exam
Week 9 - Theoretical
Process costing system
Week 10 - Theoretical
Process costing system
Week 11 - Theoretical
The standard cost system
Week 12 - Theoretical
The standard cost system
Week 13 - Theoretical
Pricing
Week 14 - Theoretical
Pricing
Week 15 - Theoretical
Discussion, problem solving for the final exam
Week 16 - Theoretical
Final
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)125
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
OÇ-1
3
2
3
2
3
2
2
2
4
OÇ-2
3
2
3
2
3
2
3
2
3
OÇ-3
3
2
3
3
2
3
3
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026