DEPARTMENT OF INDUSTRIAL ENGINEERING (ENGLISH)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Ders Genel Tanıtım Bilgileri

Course Code:

1411002018

Ders İsmi:

Cost Accounting

Ders Yarıyılı:

Fall

Ders Kredileri:

Theoretical	Practical	Credit	ECTS
3	0	3	5

Language of instruction:

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Type of course:

Department Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi Elif TARAKÇI

Course Lecturer(s):

Course Assistants:

Dersin Amaç ve İçeriği

Course Objectives:	The aim of this course is to provide an understanding of the fundamentals of cost accounting and to develop application skills by learning calculation methods for cost types.
Course Content:	Accounting System and Location of Cost Accounting System Cost Concepts and Cost Flow Basic features, calculations and records in terms of Cost Types Income Statement and Functioning of Cost Accounts and Reporting

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Knows cost methods
2) Will be able to explain cost control, standard costs and deviation analysis.
2 - Skills
Cognitive - Practical
1) Applies cost methods
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Ders Akış Planı

Week	Subject	Related Preparation
1)	Cost Accounting Basic Concepts	Lecture Notes
2)	Uniform Chart of Accounts Cost Accounts Uniform Chart of Accounts Cost Accounts	Lecture Notes
3)	Cost Flow Process	Lecture Notes
4)	Direct Raw Material and Material Expenses-Stock Valuation Methods- FIFO-LIFO-Average Costs	Lecture Notes
5)	Direct Raw Material and Material Expenses	Lecture Notes
6)	Direct Raw Material and Material Expenses	Lecture Notes
7)	Direct Labor Expenses	Lecture Notes
8)	Mid Term
9)	General Production Expenses	Lecture Notes
10)	General Production Expenses	Lecture Notes
11)	General Production Expenses Distribution Methods	Lecture Notes
12)	Service Production Cost, Activity Expenses	Lecture Notes
13)	Income statement	Lecture Notes
14)	Cost of Sales Table	Lecture Notes
15)	Final Exam

Sources

Course Notes / Textbooks:

References:

Maliyet Muhasebesi, Prof.Dr.Osman Altuğ, Türkmen Kitabevi, 2015 Yönetim Muhasebesi ve UYgulamaları 2. Baskı, Prof. Dr. Gürbüz Gökçen, Dr. Öğr. Üyesi Hakan Çelenk, Dr. Öğr. Üyesi Emre Horasan
Management and cost accounting / Alnoor. Bhimani, Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan.
Accounting / Charles T. Horngren, Charles T. Horngren ; Walter T. Harrison, JR; M. Suzanne Oliver

Ders - Program Öğrenme Kazanım İlişkisi

Ders Öğrenme Kazanımları	1	3	2
Program Outcomes
1) Adequate knowledge of mathematics (a), science (b) and industrial engineering (c) (1) and the ability to use this knowledge in complex engineering problems.
2) Ability to work effectively both individually and in interdisciplinary and multidisciplinary teams.
3) Awareness of the necessity of lifelong learning and the ability to access information, to follow developments in science and technology, and to constantly renew oneself.
4) Knowledge of project management, risk management, innovation and change management, entrepreneurship and sustainable development
5) Awareness of the sectors and the ability to prepare a business plan.
6) Professional and ethical responsibility awareness and acting in accordance with ethical principles.
7) Information about the problems of the age in the field of engineering and the effects and legal consequences of engineering practices on health, environment and safety in universal and social dimensions.
8) Information about current engineering practices and standards used in engineering practices.
9) The ability to identify, formulate and solve complex engineering problems, and the ability to select and apply appropriate analysis and modeling methods for this purpose.
10) The ability to design a complex system, process, device or product using modern methods under realistic constraints and conditions and to meet specific requirements.
11) The ability to develop, select and use modern techniques and tools necessary for the solution of engineering problems, and the ability to use information technologies effectively.
12) Ability to design and conduct experiments, collect data, analyze data and interpret results for the study of engineering problems or research issues.
13) Ability to communicate effectively, write reports and make presentations in Turkish and English with oral, written and visual methods.
14) In-depth knowledge of appropriate analytical and experimental methods and computational methods for system integration such as simulation (a), production systems (b) operations research (c) and statistics (d).
15) Skills in designing (a) and improving (b), defining goals and criteria (c), analyzing (d) and developing solutions (e) systems that include people, materials, information, equipment and energy to creatively solve real-life problems

Ders - Öğrenme Kazanımı İlişkisi

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Adequate knowledge of mathematics (a), science (b) and industrial engineering (c) (1) and the ability to use this knowledge in complex engineering problems.
2)	Ability to work effectively both individually and in interdisciplinary and multidisciplinary teams.
3)	Awareness of the necessity of lifelong learning and the ability to access information, to follow developments in science and technology, and to constantly renew oneself.
4)	Knowledge of project management, risk management, innovation and change management, entrepreneurship and sustainable development
5)	Awareness of the sectors and the ability to prepare a business plan.
6)	Professional and ethical responsibility awareness and acting in accordance with ethical principles.
7)	Information about the problems of the age in the field of engineering and the effects and legal consequences of engineering practices on health, environment and safety in universal and social dimensions.
8)	Information about current engineering practices and standards used in engineering practices.
9)	The ability to identify, formulate and solve complex engineering problems, and the ability to select and apply appropriate analysis and modeling methods for this purpose.
10)	The ability to design a complex system, process, device or product using modern methods under realistic constraints and conditions and to meet specific requirements.
11)	The ability to develop, select and use modern techniques and tools necessary for the solution of engineering problems, and the ability to use information technologies effectively.
12)	Ability to design and conduct experiments, collect data, analyze data and interpret results for the study of engineering problems or research issues.
13)	Ability to communicate effectively, write reports and make presentations in Turkish and English with oral, written and visual methods.
14)	In-depth knowledge of appropriate analytical and experimental methods and computational methods for system integration such as simulation (a), production systems (b) operations research (c) and statistics (d).
15)	Skills in designing (a) and improving (b), defining goals and criteria (c), analyzing (d) and developing solutions (e) systems that include people, materials, information, equipment and energy to creatively solve real-life problems

Öğrenme Etkinliği ve Öğretme Yöntemleri

Anlatım
Course

Ölçme ve Değerlendirme Yöntemleri ve Kriterleri

Yazılı Sınav (Açık uçlu sorular, çoktan seçmeli, doğru yanlış, eşleştirme, boşluk doldurma, sıralama)

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Semester Final Exam	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities	Number of Activities	Duration (Hours)	Workload
Study Hours Out of Class	14	8	112
Total Workload			112