COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 312COST ACCOUNTING3 + 06th Semester5

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 prerequisites.
Corequisite No corequisites.
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
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 11PO 12
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LO 08            
Sub Total            
Contribution000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)13339
Assignments11010
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2016-2017 Summer1OSMAN BARLAS BURSALI

Course Details
Course Code:  ISLE 312 Course Title:  COST ACCOUNTING
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2016-2017 Summer
Course Coordinator :  ASSISTANT PROFESSOR OSMAN BARLAS BURSALI E-Mail:  obbur@pau.edu.tr, Phone Number :  296 2812, 296 2812,
Course Location İİBF BB105, İİBF C0106,
Goals : The objective of the course is to teach cost accounting practices .
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 .
Attendance : %70
Topics
WeeksTopics
1 The Basic Cost Concepts
2 Basic Features of ESSxpenses
3 Stock Valuation Methods
4 Distribution of Manufacturing Overhead Costs
5 Distribution of Manufacturing Overhead Costs
6 Distribution of Manufacturing Overhead Costs
7 Cost Table Arrangement
8 Midterm Exam
9 Process Costing System
10 Job Order Costing System
11 Standard Cost System
12 United Products Costing
13 Break-even Point Analysis
14 Management Accounting
Materials
Materials are not specified.
Resources
ResourcesResources Language
Uygulamalı Maliyet Muhasebesi. Dr. Ahmet ÇalışkanTürkçe
Uygulamalı Maliyet Muhasebesi. Dr. Ahmet ÇalışkanTürkçe
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