VOCATIONAL SCHOOL
Department of Occupational Health and Safety (Turkish)
MUH 205 | Course Introduction and Application Information
Course Name |
Cost Accounting
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
MUH 205
|
Fall/Spring
|
3
|
0
|
3
|
6
|
Prerequisites |
None
|
|||||
Course Language |
Turkish
|
|||||
Course Type |
Elective
|
|||||
Course Level |
Short Cycle
|
|||||
Mode of Delivery | - | |||||
Teaching Methods and Techniques of the Course | Problem SolvingLecture / Presentation | |||||
Course Coordinator | - | |||||
Course Lecturer(s) | ||||||
Assistant(s) | - |
Course Objectives | The purpose of this course is to identify and calculate the cost elements of the production companies |
Learning Outcomes |
The students who succeeded in this course;
|
Course Description | Student will be able to identify and calculate all cost elements including raw materials and supplies, labor costs and manufacturing overhead costs. |
|
Core Courses | |
Major Area Courses | ||
Supportive Courses | ||
Media and Management Skills Courses | ||
Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
Week | Subjects | Related Preparation |
1 | Introdustion to Cost Accounting, Basic concepts of Cost Accounting | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 41-82. |
2 | Cost Accounting Methods, Use of Cost Accounts | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 83-96. |
3 | Direct and Indirect Cost of Materials | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 97-102. |
4 | Inventory Control Methods and Inventory Valuation Methods | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 122-138. |
5 | Cost of Labor, Accounts of Labor Costs, Elements and Classification of Labor Cost. | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 149-187. |
6 | Overhead Costs, First Stage Distribution of Overhead Costs | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 191-215 |
7 | Second and Third Stage Distribution of Overhead Costs | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 216-228. |
8 | Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 1-228. |
9 | MID TERM EXAM | |
10 | Job Order Costing System, Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 413-450. |
11 | Process Costing System, Basic Principles and Application | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 483-489. |
12 | Accounting of Process Costing System, Examples | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 491-524. |
13 | Case of more than 1 process | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 525-538. |
14 | Case of Loss on Produciton and waste | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. Pages: 229-538. |
15 | FINAL | |
16 | Review of the Semester |
Course Notes/Textbooks | Yönetim Açısından Maliyet Muhasebesi, Prof.Dr. Süleyman Yükçü, 2014, ISBN: 9756146743. |
Suggested Readings/Materials | Nalan AKDOĞAN, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları. Gazi Kitabevi, 2015, Ankara, ISBN: 6053443230. Other Course Materials: Course notes and presentations. |
EVALUATION SYSTEM
Semester Activities | Number | Weigthing |
Participation |
1
|
10
|
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments |
-
|
-
|
Presentation / Jury |
1
|
20
|
Project | ||
Seminar / Workshop |
-
|
-
|
Oral Exams | ||
Midterm |
1
|
30
|
Final Exam |
1
|
40
|
Total |
Weighting of Semester Activities on the Final Grade |
3
|
60
|
Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
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
|
3
|
48
|
Field Work |
0
|
||
Quizzes / Studio Critiques |
0
|
||
Portfolio |
0
|
||
Homework / Assignments |
-
|
-
|
0
|
Presentation / Jury |
1
|
15
|
15
|
Project |
0
|
||
Seminar / Workshop |
-
|
-
|
0
|
Oral Exam |
0
|
||
Midterms |
1
|
34
|
34
|
Final Exam |
1
|
35
|
35
|
Total |
180
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
1
|
2
|
3
|
4
|
5
|
||
1 | To have information about the concepts, methods and tools that constitute the basis of occupational health and safety. |
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2 | To be able to follow, interpret and apply legal regulations on occupational health and safety. |
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3 | To have knowledge about the dangers of chemicals and to make risk assessment. |
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4 | To be able to identify the hazards and risks in mining operations. |
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5 | To have knowledge about machines, equipment and protectors. |
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6 | To be able to organize fire fighting process as a knowledge of fire protection. |
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7 | To have knowledge about personal protectors and equipments. |
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8 | To have the consciousness of professional and ethical responsibility and has the basic legal concepts required by the profession. |
|||||
9 | To have information about occupational accidents and occupational diseases, to identify, record and report hazards and risks in the workplace., |
|||||
10 | To be able to follow the information in the field and communicate with colleagues by using English at the general level of European Language Portfolio A2. |
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11 | To be able to organize occupational health and safety trainings by doing business planning and organization. |
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12 | To be able to work effectively in individual and multi-disciplinary teams and to be able to use them in working environment. |
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13 | To be able to direct his/her education to a further level of education. |
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest