Erciyes University - Info Package

Course unit title	Level of course unit	Course unit code	Type of course unit	Semester of course unit	Local credit	ECTS credit	Syllabus
COST ACCOUNTING I	Third cycle	B-İŞL315		4	5.00	5.00	Print

Description of course unit

Prerequisites and course requisities	IŞL.104 Introduction to Accounting II
Language of instruction	Turkish
Coordinator	Asst. Prof. Dr. Murat Esmeray
Lecturer(s)	Asst. Prof. Dr. Murat Esmeray
Teaching assitant(s)	None
Mode of delivery	Face to face in the classroom
Course objective	In this course, basic concepts of Cost Accounting will be given to form theoretical background.
Course description	Cost of Goods Sold, Income Statement and Balance-Sheet, Direct Materials Cost, Types of Inventory Systems, and Determining the Cost Of Inventories, Labor Costs and Payroll, Factory Overhead Costs and Budgeting, Cost Centers, Cost Allocation Methods, Job-Order Costing.

Course contents

1	General Bases-Aims of Cost Accounting
2	Production Costs, Classification of Cost Items, Cost of Goods Sold
3	Direct Raw Materials and Supplies Expenses, Inventory Valuation Methods
4	Inventory Valuation Methods, Records of Inventory Transactions
5	Labor Costs
6	Factory Overhead Costs,
7	Cost Accounting Practices,
8	Midterm
9	Cost Allocation,Allocating Costs of a Support Department to Operating Divisions and Allocating Costs of Multiple Support Departments – Direct Allocation Method
10	Cost Allocation,Allocating Costs of a Support Department to Operating Divisions and Allocating Costs of Multiple Support Departments – Direct Allocation Method
11	Step-Down Allocation Method, Reciprocal Allocation Method, Overview of Method,III. Allocating Common Costs
12	Job Order Costing System,
13	Job Order Costing System,
14	Job Order Costing System,
15	THP Applementation and the whole review of the issues
16	Final Exam
17	Final Exam
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20

Learning outcomes of the course unit

1	Locate Cost Accounting in the Management Information System (MIS).
2	Criticize the importance of ethics in preparation and interpretation of cost reports.
3	Classifies costs for various purposes.
4	Restate cost reports for decision making.
5	Prepare and interpret cost reports.
6	Propose solutions depending on cost reports.
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*Contribution level of the course unit to the key learning outcomes

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Number of stars refer to level of contribution from 1 (the least) to 5 (the most)

Planned learning activities, teaching methods and ECTS work load

	Quantity	Time (hour)	Quantity*Time (hour)
Lectures (face to face teaching)	14	3	42
Study hours out of classroom (study before and after the class)	12	2	24
Homework	10	1	10
Presentation / seminar	10	1	10
Quiz	0	0	0
Preparation for midterm exams	3	5	15
Midterm exams	1	1	1
Project (term paper)	0	0	0
Laboratuar	0	0	0
Field study	0	0	0
Preparation for final exam	4	5	20
Final exam	1	1	1
Research	0	0	0
Total work load			123
ECTS			5.00

Assessment methods and criteria

Evaluation during semester	Quantity	Percentage
Midterm exam	1	100
Quiz	0	0
Homework	0	0
Semester total		100
Contribution ratio of evaluation during semester to success		40
Contribution ratio of final exam to success		60
General total		100

Recommended and required reading

Textbook	Maliyet Muhasebesi; M. Civelek, Detay yayın,Ankara, 2002
Additional references	None

Files related to the course unit