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About the Programme Academic Staff Program Qualifications Lessons Matrix of Course & Program Qualifications Turkish Qualifications Framework (TQF) TQF & Program Qualifications
  1. Faculty of Economics and Administrative Sciences
  2. Program in Business Administration (English)
  3. Course Structure Diagram with Credits
  4. Cost Accounting
  5. Description
  • Description
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Last Updated: 29/09/2025

Code - Course Title Compulsory/Elective Laboratory + Practice ECTS
MUH242 - Cost Accounting IV. SEMESTER 4 +0 6.0
Language of Instruction İngilizce
Course Type Required Courses
Course Instructor(s) PROF. DR. ALİ KARTAL, PROF. DR. ARMAN AZİZ KARAGÜL
Mode of Delivery The mode of delivery of this course is Face to face
Place of Delivery
Used Educational Platforms
Prerequisites There is no prerequisite or co-requisite for this course.
Courses Recomended There is no recommended optional programme component for this course.
Recommended Resources
Work Placement N/A
Aims of the Course

Weeks Learning Outcomes Topics Teaching Methods
Week - 1 Introduction to cost accounting and the place of cost accounting among the accounting system
Week - 2 Basic concepts related to cost acounting
Week - 3 Different costs for different purposes :Classification of costs
Week - 4 Material Costs : LIFO ( Last-In-First-Out) Inventory Evaluation Method, FIFO ( First-In-First-Out) inventory evaluation method
Week - 5 Material Costs (continued): Average cost inventory evaluation methods
Week - 6 Labor costs
Week - 7 Manufacturing overhead costs (M.O.C): The first step in allocating the M.O.C.
Week - 8 Manufacturing overhead costs (M.O.C) (continued): The second and third steps in allocating the M.O.C.
Week - 9 Job-order-costing sytems
Week - 10 Introduction process costing systems
Week - 11 The five-step procedure for process costing systems
Week - 12 Process costing systems: Weighted-average method
Week - 13 Process costing systems: FIFO (First-In-First-Out) method
Week - 14 Cost of scrap in process costing systems

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Assessment Method and Passing Requirements
Quamtity Percentage (%)
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