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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MHSB 205COST ACCOUNTING3 + 13rd Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective The object of this course is to calculate cost of manufacture at production enterprises and find unit costs
Course Content Statement of Cost of Goods Sold, Raw Materials Cost, Direct Labor Costs, Realization of costing through distribution
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1The student comprehends cost accounting concept
2Calculates cost of raw materials
3Finds direct labor cost
4Attributes general production cost through distribution
5Arranges the table of cost of sales

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)14456
Assignments11515
Final examination12222
Midterm (Student)11111
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall1İBRAHİM KORKMAZ KAHRAMAN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MHSB 205 COST ACCOUNTING 3 + 1 1 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer İBRAHİM KORKMAZ KAHRAMAN ikahraman@pau.edu.tr ÇAMYO B0005 %
Goals The object of this course is to calculate cost of manufacture at production enterprises and find unit costs
Content Statement of Cost of Goods Sold, Raw Materials Cost, Direct Labor Costs, Realization of costing through distribution
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
Prof. Dr. Süleyman YükçüTürkçe
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