Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

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

Language of Instruction	Türkçe
Course Type	Required Courses
Course Instructor(s)	DOÇ. DR. MERVE ÖZGÜR GÖDE
Mode of Delivery	This course is taught only face to face.
Place of Delivery
Used Educational Platforms
Prerequisites	There is no prerequisite or co-requisite for this course.
Courses Recomended	Introduction to Accounting, Introduction to Business
Recommended Resources	Maliyet Muhasebesi Anadolu Üniversitesi Açıköğretim Fakültesi Yayınları
Work Placement	Not Applicable
Aims of the Course

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

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