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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BUSI 303COST ACCOUNTING3 + 03rd Semester5

COURSE DESCRIPTION
Course Level Associate'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
3Calculates 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
Data not found.

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
Assignments8216
Mid-terms12020
Final examination12424
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall1BİRSEL SABUNCU


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BUSI 303 COST ACCOUNTING 3 + 0 1 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. BİRSEL SABUNCU bsabuncu@pau.edu.tr HMYO A0113 %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 Definition, Scope and Objects of Cost Accounting
2 Definitions of Expenses and Spending, Classification of expenses,
3 Explanation of Cost Accounting, Cost of the Goods Sold and Income Statement through numeric examples
4 Expenses, direct recognition of first material and materials, assigning optimal order amount, stock control
5 Methods of material assessment( Averages, Method, FIFO, Standard Price Management and Market Price Management
6 Accounting records of raw material expenses
7 Labor costs(ascertaining labor types, measuring labor time)
8 Midterm Exam
9 Sample cost accounting application
10 Definitions of Price Systems and Explanations through examples and Accounting records
11 General Production Expenses (GPE), Classification, Capacity Concept and Variety, Estimating expenses and volume relations
12 Distribution keys, Distribution methods (direct, graded, planned and mathematical distribution methods) Explanation through Numeric examples
13 Setting up cost systems, Explanation of Order cost management through numeric examples
14 Field Cost Management and explanation through numeric examples
Materials
Materials are not specified.
Resources
ResourcesResources Language
Sait Y. KAYGUSUZ, Şükrü DOKUR, Maliyet Muhasebesi, Dora Yayıncılık, 2018Türkçe
Süleyman Yükçü, Maliyet ve Yönetim MuhasebesiTürkçe
Doç. Dr. Mustafa Savcı, Maliyet Muhasebesi, Ekin Yayınevi, 2023Türkçe
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