Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 3 / Spring Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | ULUSLARARASI TİCARET VE LOJİSTİK | ||||
| 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, | ||||
| 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 Ability to take financial decisions. PO-10 Preparation and interpretation of accounting practices and financial tables of related fields |
Examination |
| LO-2 | Can explain costing approaches |
PO-8 Ability to take financial decisions. PO-10 Preparation and interpretation of accounting practices and financial tables of related fields |
Examination |
| LO-3 | Can analyze the cost decisions in top management level. |
PO-1 Necessary knowledge of international trade, international business management and supply chain management PO-8 Ability to take financial decisions. PO-10 Preparation and interpretation of accounting practices and financial tables of related fields |
Examination |
| LO-4 | Can analyze the elements of the production costs. |
PO-1 Necessary knowledge of international trade, international business management and supply chain management PO-5 Knowledge of production processes and management in the sector of profession PO-10 Preparation and interpretation of accounting practices and financial tables of related fields |
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 and problem solving |
| 2 | Cost Accounts in Uniform Accounting Chart (7/A) | Lecturing and problem solving |
| 3 | Cost Accounts in Uniform Accounting Chart (7/B) | Lecturing and problem solving |
| 4 | Material Costs | Lecturing and problem solving |
| 5 | Labor Costs | Lecturing and problem solving |
| 6 | Overhead Costs | Lecturing and problem solving |
| 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) | Lecturing and problem solving |
| 10 | Basic Costing Approaches, Job-order Costing | Lecturing and problem solving |
| 11 | Process Costing System | Lecturing and problem solving |
| 12 | Process Costing System | Lecturing and problem solving |
| 13 | Process Costing System FIFO | Lecturing and problem solving |
| 14 | Joint Costs | Lecturing and problem solving |
| 15 | Allocation techniques of Joint Costs | Lecturing and problem solving |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | • Maliyet ve Yönetim Muhasebesi, Civelek, Muzaffer; Azzem Özkan;,Detay Yayıncılık, Ankara, 2011. (Main Textbook) | |
| 2 | • Maliyet ve Yönetim Muhasebesi, Büyükmirza, Kamil,Barış Kitap Basın Yayın, Ankara, 2009 | |
| Required Course instruments and materials | ||
| Textbook, Notes, Projector | ||
| 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 | 1 | 14 | 14 |
| 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 | 3 | 7 | 21 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 142 | ||