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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 7020 ADVANCED MANAGEMENT ACCOUNTING COMPULSORY 3 0 0 8

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR SÜLEYMAN YÜKÇÜ

Offered to

Accounting Non-Thesis (Evening)

Course Objective

To build conception about cost-price, cost-decision topics. To gain students skills on cost elements, cost allocation methods and cost calculation systems.

Learning Outcomes of the Course Unit

1   To prepare chart of accounts about cost accounts. 2   To prepare cost reports. 3   To prepare cost allocation tables 4   To detect sectoral allocation keys 5   To detect cost amounts in manufacturing businesses with different costing systems

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction and presentation of course outline 2 Fundamental Concepts 3 Essentials of Cost Accounting and Categorization of Costs 4 Direct Materials Costs 5 Labor Costs 6 Overhead Costs and Normal Costing 7 Allocation of expenses 8 Cost of services, toll manufacturing and job order costing 9 Process costing 10 Process costing 11 Joint products - by products 12 Shrinkage and costing 13 Application of Uniform Accounting System 14 Conclusion and Evaluations

Recomended or Required Reading

Süleyman Yükçü, Yönetim Açısından Maliyet Muhasebesi, 2011 Charles Horngren, Cost Accounting

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FCG FINAL COURSE GRADE 3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

suleyman.yukcu@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 1 14 Preparation for midterm exam 1 10 10 Preparation for final exam 1 30 30 Preparing assignments 1 30 30 Preparing presentations 1 35 35 Web Search and Library Research 1 30 30 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 195

Contribution of Learning Outcomes to Programme Outcomes

PO/LO 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 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1