VOCATIONAL SCHOOL
Department of Furniture and Decoration (Turkish)
MMVD 226 | Course Introduction and Application Information
| Course Name |
Introduction to Cost Accounting
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
MMVD 226
|
Spring
|
3
|
0
|
3
|
4
|
| Prerequisites |
None
|
|||||
| Course Language |
Turkish
|
|||||
| Course Type |
Required
|
|||||
| Course Level |
Short Cycle
|
|||||
| Mode of Delivery | face to face | |||||
| Teaching Methods and Techniques of the Course | Problem SolvingLecture / Presentation | |||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | This course aims to teach students the basic principles and concepts of cost calculations. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | This course includes cost concept in production, expenditure-expense-cost relationships, costs of production cost and costing methods |
|
|
Core Courses | |
| Major Area Courses | ||
| Supportive Courses |
X
|
|
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | Introduction to Cost Accounting, Basic Concepts of Cost Accounting | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective), Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 41-82. |
| 2 | Cost Behavior | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 83-96. |
| 3 | Profit and Loss Statement | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 97-102. |
| 4 | Direct Material, Direct Labor, General Production Costs | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 122-138. |
| 5 | Direct Material, Direct Labor, General Production Costs | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 122-138. |
| 6 | Cost Locations and Cost Allocation | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 149-187. |
| 7 | Cost Locations and Cost Allocations | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 149-187 |
| 8 | Midterm | - |
| 9 | Order Cost System | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 413-450. |
| 10 | Order Cost System | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 413-450. |
| 11 | Phase Cost System | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 483-489. |
| 12 | Phase Cost System | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 491-524. |
| 13 | Traditional Costing | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 525-538. |
| 14 | Activity Based Costing | Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, Prof. Dr. Süleyman Yükçü, 2014, ISBN: 978 975 6146 74 3. Page: 635-670. |
| 15 | Review of semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Prof.Dr. Süleyman Yükçü, Yönetim Açısından Maliyet Muhasebesi (Cost Accounting from a Management Perspective),, 2014, ISBN: 978 975 6146 74 3. |
| Suggested Readings/Materials | Lecturer’s notes |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation |
1
|
10
|
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
40
|
| Final Exam |
1
|
50
|
| Total |
| Weighting of Semester Activities on the Final Grade |
2
|
50
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
50
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
16
|
2
|
32
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
17
|
17
|
| Final Exam |
1
|
23
|
23
|
| Total |
120
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
|
1
|
2
|
3
|
4
|
5
|
||
| 1 | Will recognize the raw materials, accessories and basic technological machines used in the furniture manufacturing. |
|||||
| 2 | Will draw and read the projects for the furniture manufacture and ensure manufacturing, installation, maintenance and repair of the furniture according to the drawings. |
|||||
| 3 | Will be able to associate the materials and applications in furniture manufacture with the environment and human health. Will be able to produce and use environmental-friendly and hygienic materials in furniture manufacturing. |
|||||
| 4 | Will be able to use computer-aided design programs and recognize computer aided manufacturing techniques. |
|||||
| 5 | Will be able to use mathematical skills and perform cost analysis in professional field. |
X | ||||
| 6 | Will adopt a lifelong learning approach by having abilities of synthesizing, analyzing, interpreting, questioning, criticizing professional information and understanding professional legislation. |
X | ||||
| 7 | Will have the professional and ethical responsibility. |
|||||
| 8 | Will have the necessary skills to perform his profession effectively and use them personally and in multidisciplinary groups. |
X | ||||
| 9 | Will be acquainted with the importance of occupational health and safety, will have the ability to apply first aid techniques in case of emergency. |
|||||
| 10 | Will be able to follow the information in the field and communicate with colleagues as determined by the European Language Portfolio A2 level. |
|||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
