GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
COST AND MANAGEMENT ACCOUNTING/BNK-301
Course Title: COST AND MANAGEMENT ACCOUNTING
Credits 3 ECTS 4
Semester 5 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Cevdet Yiğit Özbek
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/ozbek
 -- EMAIL(S) OF LECTURER(S)
  ozbek@gmail.com
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Know basic concepts of cost accounting; make expenditure, cost, expense and loss discrimination
Know cost elements
Know cost systems
Can calculate product cost
Can use cost information and opportunity cost to make decisions.
Can make cost-volume-profit analysis
 -- 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 related to cost and cost - Classification of costs
2. Week  Determination of direct first materials and materials, and indirect material costs
3. Week  Determination of Direct Labor and Indirect Labor Costs
4. Week  Overhead costs
5. Week  Arrangement of Sales Cost Table
6. Week  Cost systems
7. Week  Overview
8. Week  Midterm exam
9. Week  Expenditure-volume relations: Variable, fixed, semi-variable and semi-fixed expenses
10. Week  Determination of expense functions: Engineering and accounting methods, Mathematical and statistical techniques
11. Week  Contribution share (KP), contribution rate (KO), profit functions, normal and cash break
12. Week  Profit estimation with cost-volume-profit analyzes, safety margin and security ratio, profit margin, activity leverage.
13. Week  Breakeven graphics and volume-profit graph
14. Week  The effects of parameter changes in profit function: KP and KO changes, constant cost changes
15. Week  Implementation of M-H-K analyzes in management decisions
16. Week  Overview
 -- RECOMMENDED OR REQUIRED READING
  Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  No
 -- 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
2
20
 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
2
3
6
 Final and Studying for Final
2
3
6
 Other
2
3
6
 TOTAL WORKLOAD: 
100
 TOTAL WORKLOAD / 25: 
4
 ECTS: 
4
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Use mathematical and graphical tools in the field of insuranceX
2Understand the basic concepts and assumptions related to the science of insuranceX
3Use methods, techniques and tools necessary for the analysis and modelling of economic data to ensure and evaluate the obtained resultsX
4Describe the structure and properties of the markets in economyX
5Make predictions about the relationships between economic and financial variablesX
6Analyze and comment on current economic eventsX
7Comment on Insurance SectorX
8Analyze the insurance companies and the insurance sector within the framework of economic, financial and accounting dataX
9Have the ability to develop solutions for social problemsX
10Have the ability to do inter-disciplinary research and studyX