1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. BULDAN VOCATIONAL SCHOOL
  3. ECONOMICS & ADMINISTRATIVE SCIENCES DEPARTMENT
  4. 506 ACCOUNTING AND TAX APPLICATIONS (Evening Classes)
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
MUHA 205COST ACCOUNTING3 + 13rd Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective This course is intended to do with the student's bank transactions and accounting records
Course Content Cost elements to calculate the distribution of expenses, to calculate the unit cost, cost to make records
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Calculate the cost elements
2Expenses to distribute
3Calculate the unit cost
4Cost to make records

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27PO 28PO 29PO 30PO 31PO 32PO 33PO 34PO 35PO 36PO 37PO 38PO 39
LO 001              5                        
LO 002              5                        
LO 003              5                        
LO 004              5                        
Sub Total              20                        
Contribution000000000000005000000000000000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14456
Hours for off-the-classroom study (Pre-study, practice)14228
Assignments248
Mid-terms144
Final examination188
Total Work Load

ECTS Credit of the Course





104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall1YAHYA KEMAL GÜL
Details 2019-2020 Fall1SERKAN ÖZDEMİR
Details 2018-2019 Fall1SERKAN ÖZDEMİR
Details 2017-2018 Fall1SERKAN ÖZDEMİR
Details 2016-2017 Fall1SERKAN ÖZDEMİR
Details 2015-2016 Fall4SERKAN ÖZDEMİR
Details 2014-2015 Fall4SERKAN ÖZDEMİR
Details 2013-2014 Summer1YUSUF KAYA
Details 2013-2014 Summer1YUSUF KAYA
Details 2013-2014 Fall4SERKAN ÖZDEMİR
Details 2012-2013 Fall4SERKAN ÖZDEMİR


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MUHA 205 COST ACCOUNTING 3 + 1 1 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer YAHYA KEMAL GÜL ykgul@pau.edu.tr BUMYO A0203 BUMYO C0202 %
Goals This course is intended to do with the student's bank transactions and accounting records
Content Cost elements to calculate the distribution of expenses, to calculate the unit cost, cost to make records
Topics
WeeksTopics
1 Calculate the cost of raw materials and supplies
2 Explanation of Labor to calculate the cost of
3 Calculation of the overall production costs
4 Calculation of the overall production costs
5 First to distribute
6 Make a second distribution
7 Shipping cost method to calculate the unit cost
8 Midterm
9 Process costing method to calculate the unit cost
10 Process costing method to calculate the unit cost
11 The standard cost method to calculate the unit cost
12 The standard cost method to calculate the unit cost
13 7 / A in accordance with option to record
14 7 / B in accordance with option to record
Materials
Materials are not specified.
Resources
ResourcesResources Language
Maliyet Muhasebesi - İbrahim LAZOLTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Midterm Exam40Midterm Exam
Final Exam60Final Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes