GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
COST ACCOUNTING I/ISLE303
Course Title: COST ACCOUNTING I
Credits 3 ECTS 8
Semester 5 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Figen ZAİF, Prof. Yıldız AYANOĞLU, Assoc.Prof. Serap Sebahat YANIK
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/figena, http://www.websitem.gazi.edu.tr/site/yildiz.ayanoglu, http://www.websitem.gazi.edu.tr/site/seraps
 -- EMAIL(S) OF LECTURER(S)
  figena@gazi.edu.tr, yildizayanoglu@gazi.edu.tr, seraps@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Learns the basic cost concept; cost, expense, expenditure and loss.
Learns the components of cost and uses the cost information in making decision on the base of cost accounting objectives.
Learns the cost accounting recording system.
Can allocate the cost to each cost center, can control and plan the cost.
Learns how to compute the total and unit cost on the base of costing methods.




 -- MODE OF DELIVERY
  Face to face education
 -- PREREQUISITES AND CO-REQUISITES
  Preferred Pre-Courses to have been successfully completed; Financial Accounting I, II and Intermediate Accounting
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  Cost Accounting II
 --COURSE CONTENT
1. Week  Definition of Cost Accounting, Concepts and Objectives.
2. Week  Accounting Discipline Overview, Basic Cost Concepts, Reporting Cost in Financial Statements.
3. Week  Classification of Cost
4. Week  Cost Accounting Recording System
5. Week  Illustration of Recording System
6. Week  Material Costs, Inventory Accounting System and Valuation Methods
7. Week  Illustration of Material Costs
8. Week  Midterm Exam
9. Week  Labor Costs,
10. Week  Factory Overhead Costs
11. Week  Cost Allocation- Primary Allocation
12. Week  Cost Allocation- Secondary Allocation
13. Week  Costing Methods- Behavior Base
14. Week  Costing Methods-Job Costing, Process Costing
15. Week  Illustration of Costing Methods
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Prof. Dr. Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, 21. Baskı
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
1
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
2
3
6
 Reading
14
3
42
 Searching in Internet and Library
14
3
42
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
2
5
10
 Final and Studying for Final
2
5
10
 Other
14
4
56
 TOTAL WORKLOAD: 
208
 TOTAL WORKLOAD / 25: 
8.32
 ECTS: 
8
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To 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
2To 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
3To 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
4To 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
5To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.X
6To plan, apply or control the required strategies which is related to production and to use information about modern production systemX
7To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.X
8To ensure the increase business value and to evaluate development of capital markets and international financial markets.X
9To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.X
10To 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
11To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.X
12To 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
13To gain professional competence in order to work in non-governmental organizations in the private and public sector.X