Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
COST ACCOUNTING UMV221 3. Semester 3 + 0 3.0 5.0

Prerequisites None

Language of Instruction Turkish
Course Level Associate's Degree
Course Type Compulsory
Mode of delivery Face to face
Course Coordinator
Instructors
Assistants
Goals This course aims to enable the student to make cost accounting and cost accounting records
Course Content To calculate the cost of raw materials and materials Calculate labor cost To calculate the overall production costs Make the first distribution Make the second distribution To calculate unit cost in order cost method To calculate the unit cost in the step-cost method To calculate unit cost in standard cost method Record according to 7 / A option Record according to 7 / B option
Learning Outcomes 1) Calculates cost elements
2) Distributes expenses
3) Calculates unit cost
4) Records cost transactions

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week To calculate the cost of raw materials and materials Lecture; Question Answer

 Homework
2. Week Calculate labor cost Lecture; Question Answer

 Homework
3. Week To calculate the overall production costs Lecture; Question Answer

 Homework
4. Week To calculate the overall production costs Lecture; Question Answer

 Homework
5. Week Make the first distribution Lecture; Question Answer

 Homework
6. Week Make the second distribution Lecture; Question Answer

 Homework
7. Week Make the second distribution Lecture; Question Answer

 Homework
8. Week MIDTERM

9. Week To calculate unit cost in order cost method Lecture; Question Answer

 Homework
10. Week To calculate the unit cost in the step-cost method Lecture; Question Answer

 Homework
11. Week To calculate the unit cost in the step-cost method Lecture; Question Answer

 Homework
12. Week To calculate unit cost in standard cost method Lecture; Question Answer

 Homework
13. Week To calculate unit cost in standard cost method Lecture; Question Answer

 Homework
14. Week Record according to 7 / A option Lecture; Question Answer

 Homework
15. Week Record according to 7 / A option Lecture; Question Answer

 Homework

Sources Used in This Course
Recommended Sources
Maliyet Muhasebesi Doç.Dr. Hasan Abdioğlu
Maliyet Muhasebesi Prof. Dr. Muzaffer Civelek Doç.Dr. Azzem Özkan

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3DK4
PY155555
PY255555
PY355555
PY455555
PY555555

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 14 4
Work Hour outside Classroom (Preparation, strengthening) 12 4
Midterm Exam 1 2
Time to prepare for Midterm Exam 1 4
Final Exam 1 2
Time to prepare for Final Exam 1 4
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload