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Industrial Design Engineering

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Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

Course General Introduction Information

Course Code: ENM204
Course Name: Cost accounting
Course Semester: Spring
Course Credits:
ECTS
5
Language of instruction: TR
Course Requirement:
Does the Course Require Work Experience?: No
Type of course: Necessary
Course Level:
Bachelor TR-NQF-HE:6. Master`s Degree QF-EHEA:First Cycle EQF-LLL:6. Master`s Degree
Mode of Delivery: Face to face
Course Coordinator : Ar.Gör. HÜSEYİN TANSU YILDIRIM
Course Lecturer(s): Dr.Öğr.Üyesi NABİ KÜÇÜKGERGERLİ
Course Assistants:

Course Purpose and Content

Course Objectives: The aim of this course is to teach fundemantal conceptions of cost accounting, product costs and making entries of costs.
Course Content: In this course, basic cost concepts, classifying the costs, manufacturing costs and its accounts are examined.

Learning Outcomes

The students who have succeeded in this course;
1) Learns the basic concepts of cost accounting.
2) Understands the importance of cost accounting for organizations.
3) Gains the ability to analyze, interpret and develop solutions to problems related to cost accounting.
4) Uses cost accounting practices in real life.
5) Decides which costing method is appropriate for the organization.

Course Flow Plan

Week Subject Related Preparation
1) Introduction to Cost Accounting
2) Basic Concepts of Cost Accounting
3) Cost Accounts in Turkish Uniform Chart of Accounts
4) Income Statement, Statement of Cost of Sales
5) Direct Raw and Other Material Expenses
6) Direct Raw and Other Material Expenses
7) Direct Raw and Other Material Expenses
8) Midterm(s)
9) Direct Labour Expenses
10) Manufacturing Overheads
11) Manufacturing Overheads
12) Cost of Service Rendered, Operating Expenses
13) Job Order Costing System
14) Job Order Costing System
15) Final Exam

Sources

Course Notes / Textbooks: Maliyet Muhasebesi, Prof.Dr.Osman Altuğ, Türkmen Kitabevi, 2015
References: Maliyet Muhasebesi, Prof.Dr.Osman Altuğ, Türkmen Kitabevi, 2015

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Medium 3 Highest
       
Program Outcomes Level of Contribution
1) Having advanced theoretical and practical knowledge by adapting to developing technology.
2) Ability to use the advanced theoretical and practical knowledge acquired.
3) Ability to interpret and evaluate data, identify and analyze problems, and develop solution suggestions based on research and evidence, using the advanced knowledge and skills acquired in the field.
4) Ability to independently carry out an advanced study related to the field.
5) Ability to take responsibility individually and as a team member to solve unforeseen complex problems encountered in field-related applications.
6) Ability to plan and manage activities for the development of the employees under his/her responsibility within the framework of a project.
7) Ability to critically evaluate the advanced knowledge and skills acquired in the field,
8) Ability to determine learning needs and direct learning.
9) Being able to develop a positive attitude towards lifelong learning.
10) To be able to inform relevant people and institutions on issues related to the field; Ability to convey thoughts and solution suggestions to problems in written and oral form.
11) Ability to share one's thoughts on issues related to one's field and solutions to problems, supported by quantitative and qualitative data, with experts and non-experts.
12) Ability to organize and implement projects and events for the social environment in which one lives with awareness of social responsibility.
13) Ability to follow the knowledge in the field and communicate with colleagues by using a foreign language at least at the European Language Portfolio B1 General Level.
14) Ability to use information and communication technologies along with computer software at least at the Advanced Level of the European Computer Usage License required by the field.
15) Acting in accordance with social, scientific, cultural and ethical values ​​​​in the stages of collecting, interpreting, applying and announcing the results of data related to the field.
16) Having sufficient awareness about the universality of social rights, social justice, quality culture and protection of cultural values, environmental protection, occupational health and safety.

Learning Activity and Teaching Methods

Bireysel çalışma ve ödevi
Course
Homework
Problem Çözme

Measurement and Evaluation Methods and Criteria

Yazılı Sınav (Açık uçlu sorular, çoktan seçmeli, doğru yanlış, eşleştirme, boşluk doldurma, sıralama)
Homework

Assessment & Grading

Semester Requirements Number of Activities Level of Contribution
Attendance 14 % 0
Homework Assignments 1 % 30
Midterms 1 % 30
Final 1 % 40
total % 100
PERCENTAGE OF SEMESTER WORK % 60
PERCENTAGE OF FINAL WORK % 40
total % 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities Number of Activities Aktiviteye Hazırlık Aktivitede Harçanan Süre Aktivite Gereksinimi İçin Süre Workload
Course Hours 14 3 42
Study Hours Out of Class 14 3 42
Homework Assignments 1 20 20
Midterms 1 20 20
Final 1 20 20
Total Workload 144