GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

COST ACCOUNTING II/ISLE318

Course Title:	COST ACCOUNTING II
Credits	3	ECTS	5
Semester	6	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. H. Kamil Buyukmirza, Ph.D, MBA, CPA

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/bmirza

-- EMAIL(S) OF LECTURER(S)

bmirza@gazi.edu.tr bmirza@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Learns methods of cost application to products.
Learns how to solve problems in cost application

-- MODE OF DELIVERY

Face to face education

-- PREREQUISITES AND CO-REQUISITES

Cost Accounting 1 is the preferred pre-course.

-- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS

There is no recommended optional component for this course.

--COURSE CONTENT
1. Week	An overview of costing methods
2. Week	Full absorption costing, normal absorption costing and variable costing methods
3. Week	Fundamentals of job costing
4. Week	Application of direct product costs to jobs; job cost sheet, materials requisition slip, work ticket, and other supportive documents
5. Week	Application of factory overhead costs to jobs; actual and predetermined overhead rates
6. Week	Activity based costing
7. Week	Fundamentals of process costing
8. Week	Mid-Term Exam
9. Week	Process costing in such situations as the existence of beginning work in process, more than one production department (phase), etc.
10. Week	Process costing in a multi-product situation
11. Week	Cost calculations for defective units, spoilage, waste and scrap
12. Week	Costing joint products
13. Week	By-product costs
14. Week	Fundamentals of standard costing
15. Week	Cost entries in standard costing
16. Week	End-of-period adjustments and closing entries in standard costing

-- RECOMMENDED OR REQUIRED READING

Charles T. Horngren, Srikant Datar, George Foster: "Cost Accounting: A Managerial Emphasis" 11. Baskı H. Kamil Büyükmirza "Maliyet ve Yönetim Muhasebesi" 17. baskı

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration, Practice

-- WORK PLACEMENT(S)

None

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	40
Assignment	0	0
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		40
Contribution of Final Examination to Overall Grade		60

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	14	3	42
Practising Hours of Course Per Week			0
Reading	10	3	30
Searching in Internet and Library	10	3	30
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	2	4	8
Final and Studying for Final	2	4	8
Other	2	4	8
TOTAL WORKLOAD:			126
TOTAL WORKLOAD / 25:			5.04
ECTS:			5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	To gain the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned.				X
2	To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups.				X
3	To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project.			X
4	To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day.				X
5	To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.				X
6	To plan, apply or control the required strategies which is related to production and to use information about modern production system				X
7	To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.					X
8	To ensure the increase business value and to evaluate development of capital markets and international financial markets.					X
9	To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.				X
10	To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary.				X
11	To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.		X
12	To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety.			X
13	To gain professional competence in order to work in non-governmental organizations in the private and public sector.					X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR