GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
COST ACCOUNTING/ISLE307
Course Title: COST ACCOUNTING
Credits 3 ECTS 5
Semester 4 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Beyhan MARŞAP
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr/bguclu
 -- EMAIL(S) OF LECTURER(S)
  bguclu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Knows the basic concepts of cost accounting, explain the differences between the concepts.
Students differentiate direct and indirect materials, inventory valuation methods determined by using the Cost of Raw Materials and Supplies.
The student makes the distinction between direct and indirect labor, direct labor cost of each manufactured or consumed accounts for the order.
The student knows the steps followed in the General Manufacturing Costs finished loading, or orders, or orders made from the General Manufacturing Cos
The Student knows the factors which affect the cost accounting system, explain the importance of cost system in the accounting information system, and
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Basic Concepts of Cost- Classification of Costs
2. Week  Direct Raw Materials and Supplies and Indirect Costs of Material Determination
3. Week  Direct Raw Materials and Supplies and Indirect Costs of Material Determination
4. Week  Determination of Direct Labor and Indirect Labor Costs
5. Week  Determination of The Overhead - 1. Allocation
6. Week  Determination of The Overhead - 2. Allocation
7. Week  Preparing of Statements of Cost of Sales- According to The Accounts and Records of Cost Uniform Chart of Accounts
8. Week  Classification of Costing Systems, Factors Affecting Cost Systems
9. Week  Midterm Exam
10. Week  Job Costing System- Conceptual Frame
11. Week  Job Costing System on Base of Turkish Uniform of Chart of Accounting System
12. Week  Process Costing System- Conceptual Frame
13. Week  Process Costing System- FIFO Method
14. Week  Process Costing System- Average Cost System
15. Week  Case Study
16. Week  Final
 -- RECOMMENDED OR REQUIRED READING
  Mevlüt Karakaya, Maliyet Muhasebesi, Gazi Kitabevi, 2013
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- 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
12
2
24
 Searching in Internet and Library
10
2
20
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
8
3
24
 Final and Studying for Final
5
3
15
 Other
0
 TOTAL WORKLOAD: 
125
 TOTAL WORKLOAD / 25: 
5
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX