GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

ELECTED SUBJECTS OF COST ACCOUNTING AND SAMPLE APPLICATIONS/4160004

Course Title:	ELECTED SUBJECTS OF COST ACCOUNTING AND SAMPLE APPLICATIONS
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Compulsory

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

-- LEARNING OUTCOMES OF THE COURSE UNIT

Makes budgeting and budgeting activities using advanced cost data tables.
Gains in-depth knowledge on selected contemporary subjects through paper assignments while developing research skills.
Enables the creation of strategic cost management database in enterprise.

-- MODE OF DELIVERY

Face to face education.

-- PREREQUISITES AND CO-REQUISITES

A cost accounting course already taken at undergraduate level is highly helpful for this course.

-- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS

There is no recommended optional program component for this course.

--COURSE CONTENT
1. Week	Introduction: Nature and scope of cost accounting.
2. Week	Terms: Cost, expense, expenditure, consumption, loss. Classifications: Accounting and opportunity cost, investment and operating costs, product and pe
3. Week	Flow of revenues and costs to financial statements.
4. Week	Development of cost accounts in a cost accounting system.
5. Week	Operation of main cost accounts: Option 7/A in Uniform Accounting System.
6. Week	Operation of subsidiary cost accounts: Option 7/A in Uniform Accounting System. 7/A in service industries. Cost records in 7/B.
7. Week	Cost accumulation: materials, labor, depreciation and other costs.
8. Week	Mid-Term Exam.
9. Week	Cost centers and cost allocation among cost centers.
10. Week	Cost application to products: Full absorption, normal absorption and variable costing. Job costing.
11. Week	Using predetermined overhead rates in job costing. Activity-based costing.
12. Week	Cost application to products: Process costing.
13. Week	Spoilage, defective units, waste and scrap.
14. Week	Costing joint products and by-products.
15. Week	Standard costing.
16. Week	Final exam

-- RECOMMENDED OR REQUIRED READING

H. Kamil Büyükmirza "Maliyet ve Yönetim Muhasebesi” Gazi Kitabevi, 17. Baskı, 2012. Charles T. Horngren, Srikant M. Datar, George Foster "Cost Accounting - A Managerial Emphasis" 11th Edition

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Drill-Practice, Research.

-- WORK PLACEMENT(S)

None

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	25
Assignment	1	25
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		50
Contribution of Final Examination to Overall Grade		50

-- 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	14	3	42
Searching in Internet and Library	10	4	40
Designing and Applying Materials			0
Preparing Reports	7	3	21
Preparing Presentation	6	3	18
Presentation	1	3	3
Mid-Term and Studying for Mid-Term	2	4	8
Final and Studying for Final	2	4	8
Other			0
TOTAL WORKLOAD:			182
TOTAL WORKLOAD / 25:			7.28
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1						X
2						X
3					X
4					X
5					X
6						X
7					X
8			X
9			X
10			X
11		X
12		X
13					X
14			X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR