| Semester | Course Unit Code | Course Unit Title | T+P+L | Credit | Number of ECTS Credits | Last Updated Date |
| 7 | BA415 | COST ACCOUNTING | 3+0+0 | 3 | 5 | 13.09.2025 |
|
Language of Instruction
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English
|
|
Level of Course Unit
|
Bachelor's Degree
|
|
Department / Program
|
BUSINESS ADMINISTRATION
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Type of Program
|
Formal Education
|
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Type of Course Unit
|
Elective
|
|
Course Delivery Method
|
Face To Face
|
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Objectives of the Course
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Learn the underlying concepts of cost accounting
Learn how to categorize different types of costs
Learn how to make informed business decisions by using several cost accounting analysis techniques
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Course Content
|
The aim of the course is to provide an introduction for individuals who make business decisions and evaluate the performance of business units using data obtained from the accounting system. The course covers the basic issues involved in the design of a cost accounting system, and the role of management accounting in decisions concerning resource allocation and performance evaluation.
|
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Course Methods and Techniques
|
%20 Quiz
%20 Student Project
%20 Midterm Exam
%40 Final Exam
|
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Prerequisites and co-requisities
|
None
|
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Course Coordinator
|
None
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Name of Lecturers
|
Instructor Dr. Seyit Gökmen seyit.gokmen@agu.edu.tr
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Assistants
|
None
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Work Placement(s)
|
No
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Recommended or Required Reading
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Resources
|
Management Accounting for Decision Makers, 9th Edition, by Atrill and McLaney, 2019, Pearson
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Course Notes
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Course materials will be provided throughout the semester
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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
|
|
Yarıyıl İçi Çalışmalarının Başarı Notunun Katkısı
|
1
|
%
20
|
|
Quiz/Küçük Sınav
|
1
|
%
20
|
|
Ödev
|
1
|
%
20
|
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Final examination
|
1
|
%
40
|
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Total
|
4
|
%
100
|
ECTS Allocated Based on Student Workload
|
Activities
|
Total Work Load
|
|
Araştırma Ödevi
|
1
|
20
|
20
|
|
Yazılı Sınav
|
1
|
30
|
30
|
|
Grup Sunumu
|
1
|
10
|
10
|
|
Ev Ödevi
|
8
|
3
|
24
|
|
Yüz Yüze Ders
|
14
|
3
|
42
|
|
Final Sınavı
|
1
|
28
|
28
|
|
Total Work Load
| |
|
Number of ECTS Credits 5
154
|
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
| No | Learning Outcomes |
|
1
| Identify product or service costs and categorize into Direct Labor, Direct Material and Manufacturing overhead costs |
|
2
| Develop an understanding for the important characteristics of good cost systems |
|
3
| Analyze the role of cost information in a variety of management decisions such as pricing, product mix, improving productivity, product design, and performance measurement |
|
4
| Review planning of profit, cost, sales, cost and profit analysis, profit performance and measurement |
Weekly Detailed Course Contents
| Week | Topics | Study Materials | Materials |
| 1 |
Introduction to management accounting
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|
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| 2 |
Cost-benefit decision making
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|
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| 3 |
Cost-volume-profit analysis
|
|
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| 4 |
Full costing
|
|
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| 5 |
Cost management
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|
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| 6 |
Budgeting
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|
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| 7 |
Midterm Exam
|
|
|
| 8 |
Active Learning Week
|
|
|
| 9 |
Capital Investment Decisions
|
|
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| 10 |
Performance evaluation and pricing
|
|
|
| 11 |
Modern Challenges in managerial Accounting
|
|
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| 12 |
Data management and Pricing
|
|
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| 13 |
Course Review
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|
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| 14 |
Final Exam
|
|
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Contribution of Learning Outcomes to Programme Outcomes
Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant
https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=79271&lang=en