1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. KALE VOCATIONAL SCHOOL
  3. MANAGEMENT AND ORGANIZATION DEPARTMENT
  4. 565 BUSINESS MANAGEMENT
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
ISLE 312COST ACCOUNTING3 + 03rd Semester5

COURSE DESCRIPTION
Course Level Associate'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 the prerequisite of lesson.
Corequisite No the corequisite of lesson.

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13
LO 001           4 
LO 002           4 
LO 003           4 
LO 004           4 
LO 005           4 
LO 006           4 
LO 007           4 
LO 008           4 
Sub Total           32 
Contribution0000000000040

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms14444
Final examination14444
Total Work Load

ECTS Credit of the Course





130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2022-2023 Fall1YUSUF GALİP
Details 2021-2022 Fall2DİLEK ŞENEL
Details 2020-2021 Fall2DİLEK ŞENEL


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester Mode of Delivery
ISLE 312 COST ACCOUNTING 3 + 0 1 Turkish 2022-2023 Fall Face to Face
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer YUSUF GALİP ygalip@pau.edu.tr Course location is not specified. %70
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 .
Topics
WeeksTopics
1 Introduction To Cost Accounting and Basic Concepts
2 Classification of costs
3 Cost Accounting in the Uniform Accounting System
4 7/A Alternative in the Uniform Accounting System
5 7/A Alternative in the Uniform Accounting System: Exercises
6 7/B Alternative in the Uniform Accounting System
7 7/B Alternative in the Uniform Accounting System: Exercises
8 Midterm Exam
9 Cost Volume Profit Analysis
10 Cost Volume Profit Analysis
11 Overhead Costs
12 Allocation of Overhead Costs I
13 Allocation of Overhead Costs II
14 Allocation of Overhead Costs II
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes