• Türkçe
  • English
Course Code: 
BBA 345
Course Type: 
Area Elective
P: 
3
Lab: 
0
Credits: 
3
ECTS: 
7
Prerequisite Courses: 
Course Language: 
İngilizce
Course Objectives: 
Cost Accounting course is designed to give the students basic cost concept and cost calculation in contemporary organizations.
Course Content: 

Classification of Costs, Financial Statements of Manufacturing Companies, Order Costing System, Phase Costing System, Cost-Volume-Profit Analysis, Activity Based Costing

Course Methodology: 
1: Lecture, 2: Question-Answer, 3: Discussion, 4: Simulation, 5: Case Study
Course Evaluation Methods: 
A: Testing B: Presentation, C: Homework, D: Project, E: Laboratory

Vertical Tabs

Course Learning Outcomes

Learning Outcomes Program Learning Outcomes Teaching

Methods

Assessment

 Methods

1) To know the basic concepts of cost accounting, to be able to classify costs in production enterprises.

 

2.3

 

1,2,3,4 A,B,C,D

2) To be able to distinguish product and period costs, to understand when and how these costs will be reported in financial statements.

 

2.3.4

1,2,3,4 A,B,C,D

3) To know the factors affecting the cost accounting system, to monitor the cost flow in order and stage cost systems and to calculate the unit cost.

 

2.3

1,2,3,4 A,B,C,D

4) Making short-term planning and decision making using cost-volume-profit analysis.

 

2.3

1,2,3,4 A,B,C,D

5) To understand the differences between full costing and variable costing methods.

 

4.3

1,2,3,4 A,B,C,D

 

 

Course Flow

COURSE CONTENT
Week Topics Study Materials
1

Introduction to Cost Accounting

 
2

Cost Terms, Concepts, and Classification

 
3

Cost Terms, Concepts, and Classification

 
4

Order Costing System

 
5

Order Costing System

 
6

Phase Costing System

 
7

Phase Costing System

 
8

Midterm

 
9

Cost Behaviors

 
10

Cost Behaviors

 
11

Cost Volume Profit Analysis

 
12

Cost Volume Profit Analysis

 
13

Variable Costing

 
14

Variable Costing

 
15

Activity Based Costing

 
16

Final

 

 

 

Recommended Sources

RECOMMENDED SOURCES
Textbook Managerial Accounting (12 th Edition), Garrison, Noreen, Brewer, McGraw Hill
Additional Resources -

 

 

Material Sharing

MATERIAL SHARING
Documents -
Assignments -
Exams -

 

Assessment

ASSESSMENT
IN-TERM STUDIES NUMBER PERCENTAGE
Homework 1 20
Presentation 1 20
Project 1 40
Total   60
CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE   30
CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE   10
Total   100

 

 

Course’s Contribution to Program

COURSE'S CONTRIBUTION TO PROGRAM
No Program Learning Outcomes Contribution
1 2 3 4 5  
1 Have the basic knowledge on legal, political, economic and social issues that cover the field of business administration science and specialties at international level.       X    
2 Have the knowledge of English at international institutional level to communicate effectively in written and oral.   X        
3 Improves entrepreneurship ability.     X      
4 Reinforce theoretical knowledge with practice.     X      
5 Associate the knowledge acquired in the sub-specialties of business science and reflect it in decision-making processes.     X      
6 Work effectively within the team and take the initiative for the success of the team.   X        
7 Act in accordance with the principles of business ethics and social responsibility and fulfill their active citizenship duties.     X      
8 Have the necessary knowledge to conduct independent study / project / research, evaluate their results, and produce creative solutions to problems.       X    

 

ECTS

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Activities Quantity Duration
(Hour)
Total
Workload
(Hour)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 5 80
Homeworks 1 5 5
Presentation 1 3 3
Projects 1 30 30
Final examination 1 3 3
Total Work Load     169
Total Work Load / 25 (h)     6,76
ECTS Credit of the Course     7