PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ISLE 401	COST ACCOUNTING - I	3 + 0	7th Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Compulsory
Course Objective	The objective of the course is to teach cost accounting practices.
Course Content	Main principles regarding Cost Accounting, Cost Accounting in the Framework of Uniform Accounting System, components of production cost, distribution principles of production costs.
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

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11
LO 001	5	5	1	5	1	2	2	3	2	1	2
LO 002	5	5	1	5	1	2	2	3	2	1	2
LO 003	5	5	1	5	1	2	2	3	2	1	2
LO 004	5	5	1	5	1	2	2	3	2	1	2
LO 005	5	5	1	5	1	2	2	3	2	1	2
LO 006	5	5	1	5	1	2	2	3	2	1	2
LO 007	5	5	1	5	1	2	2	3	2	1	2
LO 008	5	5	1	5	1	2	2	3	2	1	2
Sub Total	40	40	8	40	8	16	16	24	16	8	16
Contribution	5	5	1	5	1	2	2	3	2	1	2

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	4	56
Mid-terms	1	15	15
Final examination	1	17	17
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	2	OSMAN BARLAS BURSALI

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
ISLE 401	COST ACCOUNTING - I	3 + 0	2	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. OSMAN BARLAS BURSALI	obbur@pau.edu.tr		İİBF AB107	%70

Goals		The objective of the course is to teach cost accounting practices.
Content		Main principles regarding Cost Accounting, Cost Accounting in the Framework of Uniform Accounting System, components of production cost, distribution principles of production costs.

Topics

Weeks	Topics
1	Basic concepts and explanations
2	The introduction of cost factors
3	Raw materials and supplies costs.
4	Labor costs.
5	General production costs.
6	Distribution of overhead expenses.
7	Distribution of overhead expenses
8	Mid-term exam.
9	Income statement.
10	Cost accounting practices.
11	Cost accounting practices.
12	Cost accounting practices.
13	Cost accounting practices.
14	Cost accounting practices.

Materials

Materials are not specified.

Resources

Resources	Resources Language
Maliyet Muhasebesi. Prof. Dr. Osman Altuğ	Türkçe
Maliyet Muhasebesi. Prof. Dr. Osman Altuğ	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

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

Prospective Student