Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
502024011998COST ACCOUNTINGCompulsory484
Level of Course Unit
First Cycle
Objectives of the Course
The statements of enterprises and the basic analysis techniques of these tables and are explained. The cost items in textile enterprises and their effects on total costs are determined. Cost calculation systems are chosen in order to determine the costs. The effects of cost determining and cost controlling over enterprise success and performance are presented.
Name of Lecturer(s)
Prof. Dr. Turan ATILGAN - Doç. Dr. Seher Kanat
Learning Outcomes
1To be able to comprehend the importance of cost accounting
2To be able to explain the cost items of balance sheet and income statement
3To be able perform ratio analysis
4To be able to solve problems by using financial analysis techniques
5To be able to classify the cost items
6To be able to solve problems by using inventory evaluation techniques
7To be able to solve problems by using pricing systems
8To be able to choose the method which is going to be used at the calculation of production costs in textile and clothing enterprises
9To be able to calculate the production costs in textile and clothing enterprises
10To be able to calculate the alternative costs, incremental costs and sunk costs in textile and clothing enterprises
Mode of Delivery
Face to Face
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Capital costs analysis and financial analysis techniques, the evaluation of balance sheet and income statement, ratio analysis, the aim and importance of cost accounting, evaluation of cost items, inventory evaluation techniques, labour costs, pricing systems, general production expenses, job order costing system, process costing, complete cost system, variable cost system, normal cost system, direct cost system, original cost system, predicted cost system, alternative costs, incremental costs, sunk costs
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Capital costs analysis
2Financial analysis techniques
3Balance sheet and income statement, generally accepted accounting rules
4The aim of cost accounting and cost-expenditure-expense concepts
5Inventory evaluation techniques – 1
6Inventory evaluation techniques – 2
7Labour costs and pricing systems
8Midterm examination
9General production expenses
10The methods of production costs calculation (Job order costing system)
11The methods of production costs calculation (Process costing)
12The methods of production costs calculation (Complete cost system, variable cost system, normal cost system, direct cost system)
13The methods of production costs calculation (Original cost system, predicted cost system)
14Costs according to decision making tools (Alternative costs, incremental costs, sunk costs)
Recommended or Required Reading
Yükçü S., 1999, Yönetim Açısından Maliyet Muhasebesi, Cem Ofset Savcı M., 1999, Maliyet Muhasebesine Giriş, Akademi Yayınevi Datar S. M., Foster G., Horngren C. T., 2002, Cost Accounting: A Managerial Emphasis, Prentice-Hall Akdoğan N., 2015, Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
SUM0
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination13434
Final Examination16060
Attending Lectures13226
TOTAL WORKLOAD (hours)120
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
LO1       3     
LO2      4      
LO3 5           
LO4 5           
LO5      33     
LO6 5           
LO7 5           
LO8 4           
LO9 5           
LO10 5           
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr