COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 312COST ACCOUNTING3 + 08th Semester5

COURSE DESCRIPTION
Course Level Bachelor'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.
Mode of Delivery Face to face

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
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 06
LO 01      
LO 02      
LO 03      
LO 04      
LO 05      
LO 06      
LO 07      
LO 08      
Sub Total      
Contribution000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14570
Mid-terms177
Final examination11111
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Summer1OSMAN BARLAS BURSALI

Course Details
Course Code:  ISLE 312 Course Title:  COST ACCOUNTING
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2019-2020 Summer
Course Coordinator :  ASSISTANT PROFESSOR OSMAN BARLAS BURSALI E-Mail:  obbur@pau.edu.tr Phone Number : 
Course Location İİBF C0106, İİBF C0304,
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 .
Attendance : %70
Topics
WeeksTopics
1 The Basic Cost Concepts
2 Raw Material cost
3 labor costs
4 Distribution of Manufacturing Overhead Costs
5 Distribution of Manufacturing Overhead Costs
6 United Products Costing
7 Job Order Costing System
8 Process Costing System
9 Process Costing System
10 Standard Cost System
11 cost volume profit analysis
12 cost volume profit analysis
13 Budgeting
14 Budgeting
Materials
Materials are not specified.
Resources
ResourcesResources Language
Maliyet Muhasebesi Uygulamaları Prof. Dr. Nalan AkdoğanTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes
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