PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BDM 255	COST ACCOUNTING	2 + 2	3rd Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	To provide information on formation and determination of production costs in the firms.
Course Content	Basic Concepts Of Cost Accounting And Classifying Of Cost, Cost Components, Cost Spots And Cost Distribution Methods, Job And Process Costing.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Learn about the basic concepts of cost accounting
2	Understand the classification of costs
3	Understands cost factors
4	Understands and applies the methods of cost allocation and cost areas
5	Understands and implements cost accounting system.

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12	PO 13
LO 001	4	5	2	4	5								2
LO 002	3	4	2	4	2	4	2	2	1
LO 003										5	2
LO 004						3	5				4		3
LO 005			3	4		3	5				2
Sub Total	7	9	7	12	7	10	12	2	1	5	8		5
Contribution	1	2	1	2	1	2	2	0	0	1	2	0	1

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	4	56
Hours for off-the-classroom study (Pre-study, practice)	14	2	28
Mid-terms	1	10	10
Final examination	1	10	10
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
BDM 255	COST ACCOUNTING	2 + 2	1	Turkish	2018-2019 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer GÜLDEN AYDIN KULA	guldena@pau.edu.tr		BEMYO E0209	%70

Goals		To provide information on formation and determination of production costs in the firms.
Content		Basic Concepts Of Cost Accounting And Classifying Of Cost, Cost Components, Cost Spots And Cost Distribution Methods, Job And Process Costing.

Topics

Weeks	Topics
1	Cost accounting and Cost concept
2	Cost Analysis
3	Planning for Profit and transition to a profit Analysis
4	Cost Methods and The information provided to Management
5	According to the Accounting System Calculation of Cost & Registration
6	Income Statement Preparation
7	Preparation of Cost of Goods Sold Table
8	Actual Costing System Flow Account
9	General Production Expenses second deployment
10	General Production Expenses second deployment
11	According to Production Techniques Cost of products Calculation
12	Costing System
13	Difference Analysis
14	Management Control

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student