Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
1302005152005COST ACCOUNTING IIElective355
Level of Course Unit
First Cycle
Objectives of the Course
In this course; theoretical background and market practices of costing management will be given.
Name of Lecturer(s)
Assoc. Prof. Dr. Türker SUSMUŞ
Learning Outcomes
1LO1. To be able to understand the process costing,
2LO2. To be able to compare activity-based costing with traditional marginal and absorption costing methods and evaluate its potential as a system of cost accounting,
3LO3. To be able to use theoretical and practical knowledge gained in the basic fields of Cost Accounting I.
Mode of Delivery
Face to Face
Prerequisites and co-requisities
none
Recommended Optional Programme Components
Cost Accounting I
Course Contents
Process Costing, Costing in Joint Products and By Products, Normal- Variable- Absorption Costing, Standard Costing and Flexible Budget, Responsibility Accounting and Transfer Pricing, Activity-Based Costing,Pricing Decisions.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1 Process Costing,
2 Process Costing,
3 By Product and Joint Product Costing,
4Normal- Variable- Absorption Costing,
5 Normal- Variable- Absorption Costing,
6Standard Costing and Flexible Budget,
7Standard Costing and Flexible Budget,
8Midterm
9 Responsibility Accounting and Transfer Pricing,
10Just in Time and Cost Accounting,
11Pricing Decisions.
12 Activity-Based Costing,
13Activity-Based Costing,
14Target and Kaizen Costing,
15Quality, Time, and the Theory of Constraints
16Final Exam.
Recommended or Required Reading
- Süleyman Yükçü, Yönetim Açısından Maliyet Muhasebesi, Baskı, İzmir: Cem Ofset, 1999.
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
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 Examination122
Final Examination122
Attending Lectures16348
Practice10330
Individual Study for Homework Problems10110
Individual Study for Mid term Examination10220
Individual Study for Final Examination20240
TOTAL WORKLOAD (hours)152
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
LO15555443345
LO25555443345
LO35555443345
* 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