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Course Details
KTO KARATAY UNIVERSITY
Graduate Education Institute
Programme of Business Administration Graduate Program With Thesis
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
81511113 Financial Accounting and Cost Accounting 1 Autumn 1 3+0+0 7,5 7,5
Course Type Elective
Course Cycle Master's (Second Cycle) (TQF-HE: Level 7 / QF-EHEA: Level 2 / EQF-LLL: Level 7)
Course Language Turkish
Methods and Techniques -
Mode of Delivery Face to Face
Prerequisites -
Coordinator -
Instructor(s) Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s) -
Course Instructor(s)
Name and Surname Room E-Mail Address Internal Meeting Hours
Assoc. Prof. Aynur AKPINAR - [email protected]
Course Content
Accounting principles, end-of-period transactions, general information on cost accounting, cost calculations in the uniform cost accounting system in Turkey, direct raw material and material expenses, accounting principles of inventory valuation methods, accounting for direct labor expenses, distribution of general production expenses to expense centers, general production distribution of costs to products, by-products, joint products, costing by scope, order costing method, phase costing method, standard costing method, activity-based costing, target costing, cost calculation methods for combined and by-products.
Objectives of the Course
To students; To teach accounting of activities in commercial enterprises and production enterprises and to extract income statement and balance sheet from trial balance account balances at the end of the period. It is to gain information that will enable to benefit from information and costing methods.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Weekly Detailed Course Contents
Week Topics
1 Accounting principles and rules of operation of accounts
2 Accounting process accounting for asset, resource, income and expense accounts
3 End-of-term transactions
4 Preparation of Income statement and end-of-period balance sheet from balance sheets of balance sheets
5 Explanation and accounting of Options 7/A and 7/B
6 Description of Cost Expense Categories (First Item-Material, Labor, General Production Expenses)
7 Distribution of Expenses I Distribution and II Distribution
8 Full Cost, Variable Cost, Normal Cost
9 Order Cost Method
10 The Stage Cost Method
11 The Standard Cost Method
12 The Cost of Combined and By-Products
13 Activity Based Costing
14 Target Costing
Textbook or Material
Resources Genel Muhasebe, Gazi Kitabevi, Prof. Dr. Orhan Sevilengül, 2014
Maliyet Muhasebesi Orion Kitabevi, Yrd. Doç. Dr. Mikail Erol, 2008
Maliyet Muhasebesi, Umuttepe Yayınları, Prof. Dr. Vasfi Haftacı, 2009
Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Prof. Dr. Kamil BÜYÜKMİRZA, 2015
Maliyet Yönetim Muhasebesi Uygulamaları, Gazi Kitabevi, Prof. Dr. Yurdakul ÇALDAĞ, 2015
Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, Prof. Dr. Nalan AKDOĞAN, 2009
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 0 0 0
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 0 0 0
Midterms 0 0 0
Quiz 0 0 0
Homework 0 0 0
Practice 0 0 0
Laboratory 0 0 0
Project 0 0 0
Workshop 0 0 0
Presentation/Seminar Preparation 0 0 0
Fieldwork 0 0 0
Final Exam 0 0 0
Other 0 0 0
Total Work Load: 0
Total Work Load / 30 0
Course ECTS Credits: 0