PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ISLE 312	COST ACCOUNTING	3 + 0	8th Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Elective
Course Objective	The objective of the course is to teach cost accounting practices .
Course Content	Basic principles of cost accounting,Cost concept and classification of costs,The Basic Inventory Model,Statement of Cost of Goods Manufactured,Allocating Service Center Costs,Primary allocation,Secondary allocation (step down method, direct method, matrix method, standard method .
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Learns the concepts of expense, cost and revenue
2	Calculates the cost of production
3	Calculate the cost of sales
4	Learns the relationship of cost accounting financial accounting
5	Classifies costs
6	Learns the cost assignment, locations and objectives
7	Allocates production costs
8	Calculates the total and unit cost of products

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

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	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	5	70
Mid-terms	1	7	7
Final examination	1	11	11
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

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

Prospective Student