Print

COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BUSI 206COST ACCOUNTING3 + 04th Semester6

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective Students at the end of this course, the basic principles of accounting practices and methods of assessment by making use of companies to liquidate its inception until the process needs to be done is to teach accounting in accordance with the uniform chart of accounts.
Course Content Defination corporation, types of corporation and jornal entries Company Description, Types, Collective Enterprises, Collective Business and the Related Accounting Practices, Common Limited Partnership, Limited Partnership Ordinary Related Accounting Practices, Accounting Practices Related to Joint Stock Companies, Limited Liability Companies, Limited Liability Companies Related to Accounting Practices, Mergers and acquisitions.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Define the company’s types and activities
2To know the Corporation’s establishment transactions, profit-losses distribution, increasing or decreasing issue of the capital, and bankruptcy transactions, last of all, record all those transaction in the accounts.
3Compare the different companies’ consolidations
4Analyze the accounting problems about the Goodwill
5Evaluate the accounting applications about consolidation
6Evaluate the accounting applications about consolidation
51Evaluate the accounting applications about consolidation

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08
LO 001   3 245
LO 002 2 32245
LO 003 3132155
LO 004      45
LO 005 2  3 45
LO 006        
LO 051        
Sub Total 719752125
Contribution01011134

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14684
Mid-terms11313
Final examination11717
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1UMUT UYAR
Details 2022-2023 Spring1UMUT UYAR
Details 2021-2022 Spring1UMUT UYAR
Details 2020-2021 Spring1UMUT UYAR
Details 2019-2020 Spring1UMUT UYAR
Details 2018-2019 Spring1UMUT UYAR
Details 2017-2018 Spring1HAKAN AYGÖREN
Details 2016-2017 Spring1HAKAN AYGÖREN
Details 2015-2016 Spring1HAKAN ÖZKAYA
Details 2014-2015 Spring1HAKAN ÖZKAYA
Details 2013-2014 Spring1HAKAN ÖZKAYA
Details 2012-2013 Spring1HAKAN AYGÖREN
Details 2011-2012 Spring1HAKAN AYGÖREN


Print

Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BUSI 206 COST ACCOUNTING 3 + 0 1 English 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. UMUT UYAR uuyar@pau.edu.tr İİBF C0103 %70
Goals Students at the end of this course, the basic principles of accounting practices and methods of assessment by making use of companies to liquidate its inception until the process needs to be done is to teach accounting in accordance with the uniform chart of accounts.
Content Defination corporation, types of corporation and jornal entries Company Description, Types, Collective Enterprises, Collective Business and the Related Accounting Practices, Common Limited Partnership, Limited Partnership Ordinary Related Accounting Practices, Accounting Practices Related to Joint Stock Companies, Limited Liability Companies, Limited Liability Companies Related to Accounting Practices, Mergers and acquisitions.
Topics
WeeksTopics
1 Introduction To Cost Accounting and Basic Concepts
2 Classification of costs
3 Cost Accounting in the Uniform Accounting System
4 7/A Alternative in the Uniform Accounting System
5 7/A Alternative in the Uniform Accounting System: Exercises
6 7/B Alternative in the Uniform Accounting System
7 7/B Alternative in the Uniform Accounting System: Exercises
8 Midterm Exam
9 Cost Volume Profit Analysis
10 Cost Volume Profit Analysis
11 Overhead Costs
12 Allocation of Overhead Costs I
13 Allocation of Overhead Costs II
14 Allocation of Overhead Costs II
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam30Midterm Exam
Homework20Homework
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes