PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MLY 209	COST ACCOUNTING	3 + 0	3rd Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	The aim of the course cost companies in the production process, to learn and implement sales and profitability level is that the calculation of the accounting.
Course Content	Basic Concepts of Cost Accounting Classification of Costs Cost Elements Direct costs of raw materials and supplies, Direct labor costs, General production costs; Cost Centers and Cost Distribution Methods: Simple, Progressive, and distribution of Mathematical Methods; Cost Systems: Order Cost System, Process Cost Systems, Combined cost of the systems; Determining the Cost of finished goods and Accounting for waste and broken.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	The methods of goods and services cost calculating
2	Accounting for cost calculations

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	4	56
Mid-terms	1	2	2
Final examination	1	4	4
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	1	ÖZGÜR DURMUŞ

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MLY 209	COST ACCOUNTING	3 + 0	1	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer ÖZGÜR DURMUŞ	odurmus@pau.edu.tr		ÇMYO A0006	%70

Goals		The aim of the course cost companies in the production process, to learn and implement sales and profitability level is that the calculation of the accounting.
Content		Basic Concepts of Cost Accounting Classification of Costs Cost Elements Direct costs of raw materials and supplies, Direct labor costs, General production costs; Cost Centers and Cost Distribution Methods: Simple, Progressive, and distribution of Mathematical Methods; Cost Systems: Order Cost System, Process Cost Systems, Combined cost of the systems; Determining the Cost of finished goods and Accounting for waste and broken.

Topics

Weeks	Topics
1	An introduction to cost accounting.
2	Clssification of expenses.
3	In terms of the uniform cost account plan flow accounts(7/A).
4	Cost of Sales statement.
5	The first item of material cost expenses.
6	Labor cost expenses
7	General Pruduction Expenses Expenses of delivery Methods
8	The basis of phase cost method features.
9	EXAM WEEK
10	The phase cost method exercises.
11	Order Cost Method and exercises
12	Full-Normal-Variable Cost Methods
13	Standart Cost Method
14	Exercises

Materials

Materials are not specified.

Resources

Resources	Resources Language
MALİYET MUHASEBESİ- KAMİL BÜYÜKMİRZA	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student