Information Package / Course Catalogue
Advanced Cost Accounting
Course Code: İMF505
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Teaching students about advanced cost accounting methods and make them successful while taking decisions in the field of cost management methods

Course Content

Costs, expenses and losses comparison of the concepts, determining cost and income statement and balance sheet relationship, classification of costs, Turkish Accounting System, the cost allocation table, cost-volume-profit analysis

Name of Lecturer(s)
Assoc. Prof. Çağrı KÖROĞLU
Learning Outcomes
1.Next to learn cost accounting techniques
2.Advanced data analysis and interpretation of cost accounting
3.Advanced skills in decision-making related to cost accounting
4.
5.
Recommended or Required Reading
1.Büyükmirza, K., “Maliyet ve Yönetim Muhasebesi”, 10. Baskı, Gazi Kitabevi, Ankara, 2006
Weekly Detailed Course Contents
Week 1 - Theoretical
Elements of Cost and
Week 1 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 2 - Theoretical
Cost Accounting and Record System (7 / A, 7 / B, Service Enterprises, Simultaneous Recording)
Week 2 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 3 - Theoretical
Determination of Raw Materials and Supplies Costs
Week 3 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 4 - Theoretical
Determination of Labor Costs
Week 4 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 5 - Theoretical
Determination of Depreciation and Other Expenses
Week 5 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 6 - Theoretical
Discrimination and Expense Expense Expense Areas Places First Distribution
Week 6 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 7 - Theoretical
Second Transaction Expense Distribution Locations
Week 7 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Full Cost, Absorption Costing and Variable Costing
Week 9 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 10 - Theoretical
Job Order Costing and Activity Based Costing
Week 10 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 11 - Theoretical
Cost Method and Application Stage
Week 11 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 12 - Theoretical
Fire and debris Cost Issues
Week 12 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 13 - Theoretical
Costing of United and side products
Week 13 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 14 - Theoretical
Standard Cost Method
Week 14 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 15 - Preparation Work
Management and Cost Accounting Colin Drury Thomson Learning; 7th edition (December 17, 2007) ISBN-10: 1844805689
Week 16 - Final Exam
Final Exam
Week 17 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
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
4
3
4
4
4
OÇ-2
3
4
4
4
4
5
3
2
4
2
OÇ-3
5
4
3
4
4
4
4
4
4
5
OÇ-4
3
4
2
3
5
4
2
3
4
2
OÇ-5
3
4
3
5
3
2
4
5
3
3
Adnan Menderes University - Information Package / Course Catalogue