Istanbul Health and Technology University INFORMATION PACKAGE / COURSE CATALOGUE
| Industrial Engineering(English) | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
Course General Introduction Information
| Course Code: | IND204 | ||||
| Course Name: | Cost Accounting | ||||
| Course Semester: | Spring | ||||
| Course Credits: |
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| Language of instruction: | |||||
| Course Requirement: | |||||
| Does the Course Require Work Experience?: | No | ||||
| Type of course: | Necessary | ||||
| Course Level: |
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| Mode of Delivery: | Face to face | ||||
| Course Coordinator : | Ar.Gör. HÜSEYİN TANSU YILDIRIM | ||||
| Course Lecturer(s): | |||||
| 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
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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) | Adequate knowledge in mathematics, science, and related engineering discipline; ability to use theoretical and practical knowledge in these areas in complex engineering problems. | 1 |
| 2) | An ability to detect, identify, formulate, and solve complex engineering problems; the ability to select and apply appropriate analysis and modelling methods for this purpose. | 1 |
| 3) | An ability to design a complex system, process, device, or product to meet specific requirements under realistic constraints and conditions; the ability to apply modern design methods for this purpose. | 1 |
| 4) | An ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems in engineering applications. | 1 |
| 5) | An ability to use information technologies effectively. | |
| 6) | Ability to design, conduct experiments, collect data, analyse, and interpret results to investigate complex engineering problems or discipline-specific research topics. | 1 |
| 7) | Ability to work effectively in disciplinary and multidisciplinary teams; ability to work individually. | |
| 8) | Ability to communicate effectively in oral and written Turkish. | |
| 9) | Knowledge of at least one foreign language. | |
| 10) | Ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give clear and understandable instructions. | |
| 11) | Awareness of the necessity of lifelong learning; ability to access information, follow developments in science and technology and ability to renew themselves. |
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 | ||||||