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

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Elective
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)14228
Mid-terms133
Final examination155
Total Work Load

ECTS Credit of the Course





78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall2AYŞE GENÇ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MLY 209 COST ACCOUNTING 3 + 0 2 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer AYŞE GENÇ agenc@pau.edu.tr ACMYO A0205 %60
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 An Introduction to Cost Accounting.
2 Cost Accounting Systems
3 In Terms of The Uniform Cost Account Plan Flow Accounts
4 In Terms of The Uniform Cost Account Plan Flow Accounts
5 Cost of Sales Statement
6 The First Item of Material Cost Expenses
7 Stock Valuation Methods
8 Stock Control and Planning
9 Labor Cost Expenses
10 Special Cases Related to Labor Expenses
11 General Production Expenses
12 Distribution of General Production Expenses
13 Phase Cost Method and Applications
14 Order Cost Method and Applications
Materials
Materials are not specified.
Resources
ResourcesResources Language
Prof. Dr. Kamil BÜYÜKMİRZA, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi.Türkçe
Maliyet Muhasebesi, T. C. Anadolu Üniversitesi Açıköğretim Fakültesi Yayını.Türkçe
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