Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 3 / Fall Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ECONOMICS | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | AHMET TANÇ, ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The objective of this course is to provide the students about basic cost accounting concepts and principles. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | can explain production cost elements. |
PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis. |
Examination |
| LO-2 | can explain costing approaches. |
PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis. |
Examination |
| LO-3 | can analyze the cost decisions in top management level. |
PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis. |
Examination |
| LO-4 | can analyze the elements of the production costs. |
PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| This course examines the fundamental principles and techniques of cost accounting. It covers Cost Accounts in Uniform Accounting Chart, Material Costs, Labor Costs, Overhead Costs, and Introduction of Basic Costing Approaches. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Introduction to Cost Accounting | Lecturing |
| 2 | Cost Accounts in Uniform Accounting Chart (7/A) | Lecturing |
| 3 | Cost Accounts in Uniform Accounting Chart (7/B) | Lecturing |
| 4 | Material Costs | Lecturing |
| 5 | Labor Costs | Lecturing |
| 6 | Overhead Costs | Lecturing |
| 7 | Allocation of Overhead Costs (Direct, Step-down, Mathematical) | Lecturing and Problem Solving |
| 8 | mid-term exam | |
| 9 | Allocation of Overhead Costs (Direct, Step-down, Mathematical) | Case Study |
| 10 | Basic Costing Approaches, Job-order Costing | Lecturing and Case Study |
| 11 | Job-order Costing | Lecturing and Case Study |
| 12 | Process Costing System | Case Study |
| 13 | Process Costing System FIFO | Case Study |
| 14 | Problem solving | Lecturing and Case Study |
| 15 | Problem solving | Case Study |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Civelek, Muzaffer; Azzem Özkan; Maliyet ve Yönetim Muhasebesi, Detay Yayıncılık, Ankara, 2011. | |
| 2 | Civelek, Muzaffer; Azzem Özkan; Temel ve Tekdüzen Maliyet Muhasebesi, Detay Yayıncılık, Ankara, 2011. | |
| 3 | Büyükmirza, Kamil; Maliyet ve Yönetim Muhasebesi, Barış Kitap Basın Yayın, Ankara, 2009. | |
| Required Course instruments and materials | ||
| textbook and article. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 3 | 14 | 42 |
| b) Search in internet/Library | 0 | ||
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 2 | 7 | 14 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 121 | ||