Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:
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Knowledge
(Described as Theoritical and/or Factual Knowledge.)
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Skills
(Describe as Cognitive and/or Practical Skills.)
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Competences
(Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)
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1) Explain how cost of goods is determined.
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2) Define the three classes of manufacturing costs and distinguish between product and periods expenses.
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3) Explain the characteristics and purposes of cost accounting.
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4) Define and distinguish manufacturing overhead costs and explain how they are allocated to the cost of product.
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5) Describe the flow of costs in a job order cost system and in a process cost system.
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6) Understands and explains which types of businesses can use which cost systems.
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Week |
Subject |
Materials Sharing * |
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Related Preparation |
Further Study |
1) |
Basic Concepts of Cost Accounting |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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2) |
Classification of costs |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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3) |
Cost of Sales Table, Direct costs |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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4) |
Direct materials, Direct Labor Costs |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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5) |
Overhead cost and overhead allocated. |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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6) |
overhead allocated |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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7) |
overhead allocated |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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8) |
Midterm |
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9) |
Cost systems |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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10) |
cost systems |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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11) |
cost systems |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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12) |
cost systems |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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13) |
Combined costs |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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14) |
Combined Costs |
Büyükmirza, K. (2021) Maliyet ve Yönetim Muhasebesi, 24.Baskı, Gazi Kitapevi, 2021
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(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )
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Programme Learning Outcomes |
Contribution Level (from 1 to 5) |
1) |
Students learn and apply knowledge, concepts and theories in basic and sub-fields of management. |
4 |
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1.1 Students are competent with using knowledge of all basic fields of management such that strategic management, organizations, finance, accounting, marketing and human resources in daily business problems. |
4 |
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1.2 Students learn basic knowledge in sub-fields of management such as mathematics, statistics, behavior science, law, information technologies. |
4 |
2) |
Students acquire ability to effectively plan and use economic, technological and human sources and tools in organizations by applying appropriate theories and methods. |
4 |
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2.1 Students use economic and technological sources effectively and efficiently in the field of business administration. |
4 |
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2.2 Students use information and communication technologies effectively in business practices. |
4 |
3) |
Students have competencies of eagerness for life-long learning, easiness to comply with innovation and change as an employee/employer/manager to meet modern business life's expectations. |
4 |
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3.1 Students use competencies of time management and self-discipline to reach strategic aims. |
4 |
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3.2 Students plan and manage information and communication processes efficiently. |
4 |
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3.3 Students acquire skills for leadership and teamwork, entrepreneurship and change management. |
4 |
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3.4 Students solve problems and make decisions with an awareness of ethical values and social responsibilities. |
4 |
4) |
Students apply what they learn theoretically in real business life during a semester. |
4 |
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4.1 Students experience all processes in business life. |
4 |
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4.2 Students take part in activities related to their major field in a real business. |
4 |
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4.3 Students have the chance to compare theoretical postulates and real business practice. |
5 |
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4.4 Students gain knowledge and experience in their major field. |
4 |
5) |
Students acquire the competencies expected by business world and society as they defined in institutional outcomes of our university on an advanced level. |
4 |
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5.1 Students acquire problem-analyzing and -solving, and conflict resolution skills. |
4 |
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5.2 Participates as a team member and takes responsibility in the environments that require the solving of the conflicts and acts as a leader when necessary. |
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5.3 Has awareness for ethical and social responsivity. |
4 |
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5.4 By supporting the learnt courses with quantitative and qualitative data; and by using verbal and visual communication means, s/he transfers them to the groups within and outside his/her group in a systematical and effective way. |
3 |
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5.5 Evaluates the norms and standards present in the works in which s/he takes responsibility in a critical point of view. |
4 |
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5.6 Develops strategical, innovative and entrepreneurial ideas. |
4 |
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5.7 Acquires competence of managing the change. |
4 |
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5.8 Shows development personally and socially with and awareness for lifelong learning. |
4 |
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5.9 Follows advanced technologies and developments about digital transformation. |
4 |
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5.10 Students have cultural consciousness at a level they can transfer to groups among and beyond their major field. |
2 |
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5.11 Students have citizenship consciousness. |
2 |
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5.12 Acquires communication in a Foreign Language (English) competence defined on the level of at least B1 in European Language Portfolio. (In programs whose medium of instruction is English, on the level of B2/B2+). |
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WORKLOAD OF TEACHING & LEARNING ACTIVITIES |
Teaching & Learning Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
Course |
14 |
3 |
42 |
Laboratory |
0 |
0 |
0 |
Application |
4 |
12 |
48 |
Special Course Internship (Work Placement) |
0 |
0 |
0 |
Field Work |
0 |
0 |
0 |
Study Hours Out of Class |
0 |
0 |
0 |
Presentations / Seminar |
0 |
0 |
0 |
Project |
0 |
0 |
0 |
Homework Assignments |
0 |
0 |
0 |
Total Workload of Teaching & Learning Activities |
- |
- |
90 |
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES |
Assesment & Evaluation Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
Quizzes |
2 |
2 |
4 |
Midterms |
1 |
1 |
1 |
Semester Final Exam |
1 |
1 |
1 |
Total Workload of Assesment & Evaluation Activities |
- |
- |
6 |
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
96 |
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
4 |