Ders Planı

CLASS 4

Lesson plan / MANAGERIAL AND COST ACCOUNTING

Lesson Information

Course Credit	3.0
Course ECTS Credit	5.0
Teaching Language of Instruction	Türkçe
Level of Course	Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course	Compulsory
Mode of Delivery	Distance Learning
Does the course require compulsory or optional work experience?	Z
Course Coordinator
Instructor (s)	Assoc. Prof. (Ph.D.) HÜLYA BOYDAŞ HAZAR
Course Assistant

Purpose and Content

The aim of the course	This course aims to teach the cost concepts and techniques used by decision-makers within the organization. And to provide the student knowledge about use of costing data for planning, control and decision making.
Course Content	This course covers to concepts of Cost Accounting, inventory valuation methods, cost allocations, costing systems, financial statements, budgeting and activity based costing.

Learning Outcomes

Comprehend the fundamental concepts and theories of business administration science.
Comprehend the relationships between fundamental concepts and theories of business administration science.
Illustrate the theoretical frame drawn from business operations.
Comprehend the context of the underlying cases of national and international business administration.
Describe cause-effect relationships in the context of cases covered by national and international business administration cases.
Synthesize information on popular issues related to business administration.
Comprehend the role of business in the operation of global and national economic systems.
Analyze the effect and the contributions of external stakeholders to the relationships between business organizations.
Analyze comments the power and benefit relationship between internal stakeholders.
Synthesize social and technical dimensions based on the integration between business operations.
Use creative, innovative and analytical thinking skills to solve business administration problem.
Use modern methods and technologies of business administration in the business environment.
Behave as a leader or follower when necessary.
Act as a team player to operate and to make a decision in business organizations.
Analyze data about business administration issues by qualitative and quantitative techniques.
Organise the business operations with an entrepreneurial spirit.
Solve business problems quickly and effectively in the national and global competition environment and uses initiative.
Develop innovative and creative projects for industry by using the accumulation of knowledge and skills.
Keep up to date the accumulation of knowledge and skill by following developments in the economics and business administration issues.
Closely follow the developments that may occur in the business profession.
Develop the planning, organisation, operation, coordination and auditing functions of the business management.
Develop the operations to comply with the structure of a business organization.
Adopt their way of behavior that will ensure compliance with the new conditions as parallel to changes in business administration.
Communicate actively and constantly with other stakeholders in business administration profession.
Solve problems by using advanced level of information technology.
Use English language to communicate effectively and fluently.
Act in accordance with moral and ethical concepts related to business administration.
Analyze the relationships between business organization and stakeholders.
Apply the innovative and creative thinking in the business administration fields.
Become conscious intended for the universality of democracy and human rights of the business environment, organizational justice, socio-cultural values in the way of business administration, and the environmental issues.

Weekly Course Subjects

1	Conceptual Framework of Cost Accounting
2	Classification of Costs
3	Inventory Valuation Methods • FIFO • LIFO • Weighted Average
4	Inventory Record Methods • Perpetual • Continuous
5	Cost Allocations • Simple Allocation
6	Cost Allocations • Step by Step Allocation
7	Cost Allocations • Mathematic Allocation
8	Cost Allocations • Planned Allocation
9	Mid-term Exam
10	Costing Systems
11	Job Order Costing System and Process Costing System
12	Financial Statements • Cost of Goods Sold Statement • Income Statement • Balance Sheet
13	Budgeting
14	Activity Based Costing

Resources

Nihat Küçüksavaş, Maliyet Muhasebesi, Kare Yayınları, 2006.
Horngren, Charles; Foster, George; Datar, Srikant; Cost Accounting, 10. Edition, Prentice Hall, New Jersey, 2000.
Drury, Colin; Management and Cost Accounting, 6. Edition, Thomson, London, 2004.

CLASS 1

CLASS 2

CLASS 3

CLASS 4

Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources

ABOUT IAU

COMMITTEE

PUBLICATIONS

MEDIA CENTER