Cost Accounting

Course Code:

BBA 345

Course Type:

Elective

P:

3

Application:

0

Credits:

3

ECTS:

7

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 Method 4. Case Study 5. Workshop 6. Problem Solving Method

Course Evaluation Methods:

A: Testing , B: Homework, C: Presentations, D: Project

Vertical Tabs

Course Learning Outcomes

Learning Outcomes	Program Learning Outcomes	Teaching Methods	Assessment Methods
1) To know the basic concepts of cost accounting, to classify the costs in production enterprises.	2.3	1,2,3	A,B
2) To be able to distinguish between product and period costs, to be able to comprehend when and how these costs will be reported in the financial statements.	2.3.4	1,2,3	A,B
3) To know the factors affecting the cost accounting system, to monitor the cost flow in order and phase cost systems and to calculate the unit cost.	2.3	1,2,3	A,B
4) Short-term planning and decision making using cost-volume-profit analysis.	2.3	1,2,3	A,B
5) To understand the differences between full costing and variable costing methods.	4.3	1,2,3	A,B

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	Order Costing System
7	Order Costing System
8	Cost Behavior
9	Cost Volume Profit Analysis
10	Cost Volume Profit Analysis
11	Variable Costing
12	Variable Costing
13	Activity Based Costing
14	Final Examination

Recommended Sources

Textbook/Additional Resources

Managerial Accounting (12 th Edition), Garrison, Noreen, Brewer, McGraw Hill

Course’s Contribution to Program

COURSE’S CONTRIBUTION TO PROGRAM
No	Program Learning Outcomes	Contribution
No	Program Learning Outcomes	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 basic knowledge on legal, political, economic and social issues that cover the field of business administration science and specialties at international level.		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

None

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