Akademik Dersler - Tanıtım

Last Updated: 17/11/2025

Code - Course Title	Compulsory/Elective	Laboratory + Practice	ECTS
MUH239 - Cost Accounting	V. SEMESTER	3 +0	4.0

Language of Instruction	Türkçe
Course Type	Area Elective Courses
Course Instructor(s)	ÖĞR. GÖR. DR. ERTAN ASLAN
Mode of Delivery	Face to face
Place of Delivery
Used Educational Platforms
Prerequisites	There is no prerequisite or co-requisite for this course.
Courses Recomended	There are no lessons related with the suggested lesson.
Recommended Resources	Ertaş(2023), Cost Accounting
Work Placement
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		Introduction to cost accounting and its place in the accounting system
Week - 2		Basic concepts about cost accounting
Week - 3		Classification of costs
Week - 4		Calculating Cost of Sales
Week - 5		7/A Cost Calculations
Week - 6		Direct Raw Material and Supplies Cost, Direct Labor Cost
Week - 7		General production costs: First stage in the distribution of expenses
Week - 8		General production costs (Continued): Second stage in the distribution of expenses
Week - 9		Cost Evaluation Methods
Week - 10		Introducing phase cost systems
Week - 11		Material costs: LIFO (Lastt-In-First-Out) stock valuation method, FIFO (First-In-First-Out) stock valuation method
Week - 12		Phase cost systems: Average cost method
Week - 13		Phase cost systems: FIFO (First-In-First-Out) method
Week - 14		Determination of costs in five stages in the stage cost system
Week - 15		Material / material costs (Continued): Average cost inventory valuation methods

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Assessment Method and Passing Requirements
	Quamtity	Percentage (%)
Toplam (%)