Course Details

Course Information

Semester	Course Unit Code	Course Unit Title	T+P+L	Credit	Number of ECTS Credits	Last Updated Date
1	DSBE535	ADVANCED COST ACCOUNTING	3+0+0	3	7,5	12.05.2025

Course Details

Language of Instruction	English
Level of Course Unit	Master's Degree
Department / Program	DATA SCIENCE
Type of Program	Formal Education
Type of Course Unit	Elective
Course Delivery Method	Face To Face
Objectives of the Course	Understanding how to manage inventory in a just of time manufacturing environment. Describing decision analysis, relevant information including qualitative and quantitative. Understanding cost allocation of support departments, and allocation of common costs and revenues. Understanding theory of constraints, and how to identify the constraint and restructure the rest of the organization around it.
Course Content	Cost Accounting is defined as the branch of accounting consisting of subjects related to identifying aggregate and unit costs incurred in a business, auditing of business costs, examination of prices, and determination of sale prices. Course is aimed at providing skills and knowledge on determining costs of goods, evaluating costs of inventories, developing methods to decrease costs within boundaries of quality standards and expense controlling. In addition, it is aimed that students gain knowledge on coordinating planning activities and making management decisions on future investment plans of the business through reporting structured, regular, effective and reliable information on costs.
Course Methods and Techniques	Traditional in class lectures and real life applications and cases will be utilized.
Prerequisites and co-requisities	None
Course Coordinator	Associate Prof.Dr. Umut TÜRK umut.turk@agu.edu.tr
Name of Lecturers	None
Assistants	None
Work Placement(s)	No

Recommended or Required Reading

Resources	-
Course Notes	Course materials will be provided throughout the semester
Documents	-
Assignments	-
Exams	-

Course Category

Mathematics and Basic Sciences	%15
Social Sciences	%10
Field	%75

Planned Learning Activities and Teaching Methods

Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria

In-Term Studies	Quantity	Percentage
Yarıyıl İçi Çalışmalarının Başarı Notunun Katkısı	1	% 40
Quiz/Küçük Sınav	2	% 10
Ödev	3	% 15
Sunum/Seminer	1	% 10
Final examination	1	% 25
Total	8	% 100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration	Total Work Load
Ev Ödevi	3	5	15
Sunum için Hazırlık	1	5	5
Teslim İçin Hazırlık	1	10	10
Soru Çözümü	5	3	15
Proje	1	20	20
Kısa Sınav	2	2	4
Okuma	14	2	28
Kişisel Çalışma	10	5	50
Ders dışı çalışma	5	4	20
Yüz Yüze Ders	14	3	42
Derse Devam	14	1	14
Final Sınavı	1	2	2
Total Work Load			Number of ECTS Credits 7,5 225

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:

No	Learning Outcomes
1	Calculate the costs of products with different methods.
2	Calculate the loading of costs on products.
3	Create cost methods and cost systems.
4	Analyze stock valuation methods critically.
5	Load general production costs on the products with different methods.

Weekly Detailed Course Contents

Week	Topics	Study Materials	Materials
1	Introduction, basic concepts and objectives	Review the syllabus	Course syllabus
2	Introduction to cost accounting	Review basic accounting terms	Lecture notes
3	Cost classification and elements	Read Chapter 2	Textbook
4	Direct and indirect costs	Practice problems	Lecture notes, sample problems
5	Job order costing system	Analyze example cases	Case study
6	Process costing system	Study process-based cost structures	Textbook
7	Activity-based costing (ABC)	Research ABC examples	Article + slides
8	Midterm Exam	Review previous topics	-
9	Cost estimation techniques	Review regression & estimation methods	Lecture slides
10	Unit costing and cost control	Create cost tables in Excel	Textbook, Excel exercises
11	Inventory valuation methods	Study FIFO, LIFO, and average costing methods	Lecture notes
12	Theory of constraints in cost analysis	Build scenarios around constraints	Reading material
13	Student presentations and case discussions	Group project preparation	Student presentations
14	General review and wrap-up	Final review	Course summary, Q&A

Contribution of Learning Outcomes to Programme Outcomes

	P1	P2	P3	P4	P6	P7	P9	P10
C1		2	5	4	3	5	5	4
C2	4	3	4	4	4	2	5	4
C3		5	1	1	1	2	5	4
C4			3	5	4	5	5	4
C5			5	5	4	5	5	4

Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant

https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=76796&lang=en

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