Cost Accounting (MAN308) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Cost Accounting	MAN308	6. Semester	3	0	0	3	6

Pre-requisite Course(s)
N/A

Course Language	English
Course Type	Compulsory Departmental Courses
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)	Prof. Dr. Kamil Büyükmirza
Course Assistants
Course Objectives	The aim of the course is to equip students with knowledge and skills to: Identify and calculate different types of cost; understand how to use “7-Cost Accounts” section of the Turkish Uniform Chart of Accounts; determine materials, labor and overhead costs; make cost allocations among cost centers; and distinguish between job costing and process costing systems in unit cost determination.
Course Learning Outcomes	The students who succeeded in this course; Learns the expense and cost classifications and the use of the 7- Cost Accounts section in the Turkish Uniform Chart of Accounts. It determines the material, labor and general production expenses and makes the distribution of expenses among the expense centers. Applies order and phase cost methods in determining unit production costs according to actual and standard cost principles.
Course Content	Fundamentals of cost accounting within an industrial organization, the cost accounting functions relative to materials, labor, and factory overhead, job order and process cost systems, cost allocation, standard costing systems, activity-based costing systems.

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Introduction and Main Framework
2	Concept and Types of Cost, Different Costs for Different Purposes
3	Cost vs. Loss and Their Flow Into Financial Statements
4	Classification of Costs by Types and by Business Functions
5	Daily Cost Entries by Turkish Uniform Chart of Accounts (UCA) in Option 7/A
6	End-of-Period Cost Entries by Turkish UCA in Option 7/A
7	Subsidiary Accounts, Simultaneous Recording, Service Firms, and Option 7/B
8	MIDTERM EXAM
9	Cost Accumulation – Material Cost
10	Cost Accumulation – Labor Cost
11	Cost Accumulation – Depreciation and Other Costs
12	Cost Accumulation – Depreciation and Other Costs
13	Cost Centers and Initial Allocation of Costs
14	Reallocation of Service Center Costs
15	Cost Application – Job and Process Costing Systems
16	Final Exam

Sources

Course Book	1. Srikant M. Datar, Madhav V. Rajan, Horngren's Cost Accounting: A Managerial Emphasis, Pearson Global Edition, 16/E, 2017.
	2. Williamn N. Lanen, Shannon W. Anderson, Michael W. Maher: Fundamentals of Cost Accounting, 5th Edition, Mcgraw-Hill Education International Edition, New York, N.Y., 2017.
	3. H. Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, 22. Baskı, Gazi Kitabevi, Ankara, 2017.

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	1	10
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	1	20
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	35
Final Exam/Final Jury	1	35
Toplam	4	100

Percentage of Semester Work	65
Percentage of Final Work	35
Total	100

Course Category

Core Courses	X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

#	Program Qualifications / Competencies	Level of Contribution
#	Program Qualifications / Competencies	1	2	3	4	5
1	Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge
2	To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes.
3	To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business.			X
4	To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained			X
5	Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management					X
6	Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction.
7	Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development.
8	To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.			X
9	To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes.
10	To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English
11	To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12	Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving
13	.

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)	16	3	48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class	14	2	28
Presentation/Seminar Prepration
Project
Report
Homework Assignments	1	15	15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	30	30
Prepration of Final Exams/Final Jury	1	30	30
Total Workload			151