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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 401COST ACCOUNTING - I3 + 07th Semester5

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11
LO 0015531 52 251
LO 0024531151 241
LO 0034531151 241
LO 0045521 41 231
LO 0055421151 251
LO 006543 151 141
LO 0074531151 241
LO 008553 141 14 
Sub Total37382266389 14337
Contribution55311510241

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)14456
Mid-terms11515
Final examination11717
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall1OSMAN BARLAS BURSALI
Details 2019-2020 Fall2OSMAN BARLAS BURSALI


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
ISLE 401 COST ACCOUNTING - I 3 + 0 1 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. OSMAN BARLAS BURSALI obbur@pau.edu.tr İİBF AB113 %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
WeeksTopics
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
ResourcesResources Language
Maliyet Muhasebesi. Prof. Dr. Osman AltuğTürkçe
Maliyet Muhasebesi. Prof. Dr. Osman AltuğTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes