1. SHORT CYCLE - ASSOCIATE'S DEGREE
  3. FINANCE-BANKING AND INSURANCE DEPARTMENT
  4. 743 FINANCE
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
Print

COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MLY 209COST ACCOUNTING3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective The aim of the course cost companies in the production process, to learn and implement sales and profitability level is that the calculation of the accounting.
Course Content Basic Concepts of Cost Accounting Classification of Costs Cost Elements Direct costs of raw materials and supplies, Direct labor costs, General production costs; Cost Centers and Cost Distribution Methods: Simple, Progressive, and distribution of Mathematical Methods; Cost Systems: Order Cost System, Process Cost Systems, Combined cost of the systems; Determining the Cost of finished goods and Accounting for waste and broken.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1The methods of goods and services cost calculating
2Accounting for cost calculations

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 001     5        
LO 002     5        
Sub Total     10        
Contribution00000500000000

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)14114
Mid-terms11111
Final examination11111
Total Work Load

ECTS Credit of the Course





78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall2AYŞE GENÇ


Print

Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MLY 209 COST ACCOUNTING 3 + 0 2 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer AYŞE GENÇ agenc@pau.edu.tr ACMYO A0103 %70
Goals The aim of the course cost companies in the production process, to learn and implement sales and profitability level is that the calculation of the accounting.
Content Basic Concepts of Cost Accounting Classification of Costs Cost Elements Direct costs of raw materials and supplies, Direct labor costs, General production costs; Cost Centers and Cost Distribution Methods: Simple, Progressive, and distribution of Mathematical Methods; Cost Systems: Order Cost System, Process Cost Systems, Combined cost of the systems; Determining the Cost of finished goods and Accounting for waste and broken.
Topics
WeeksTopics
1 Introduction to Cost Accounting
2 Cost concepts and cost types
3 Regulation of cost of sales table
4 Raw materials and supplies directly related to expenses records
5 Raw materials and supplies directly related to expenses records
6 Direct Labor Expenses related records
7 Direct Labor Expenses related records
8 General production expenses related records
9 General production expenses related records
10 Costing Methods
11 Costing Methods
12 Order cost method
13 Standard Cost Method
14 Standard Cost Method
Materials
Materials are not specified.
Resources
ResourcesResources Language
MALİYET MUHASEBESİ- KAMİL BÜYÜKMİRZATürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes