KIUS
English


BUSINESS ADMINISTRATION (ENGLISH) PROGRAMME
COURSE DESCRIPTION
Name of the Course Unit Code Year Semester In-Class Hours (T+P) Credit ECTS Credit
COST ACCOUNTING FNS403 4 7 3+0 3.0 6.0


General Information
Language of Instruction English
Level of the Course Unit Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of the Course Compulsory
Mode of Delivery of the Course Unit Blended (face-to-face & Distance Learning)
Work Placement(s) Requirement for the Course Unit No
Coordinator of the Course Unit
Instructor(s) of the Course Unit
Assistant(s) of the Course Unit

Prerequisites and/or co-requisities of the course unit
CATEGORY OF THE COURSE UNIT
Category of the Course Unit Degree of Contribution (%)
Fundamental Course in the field % 40
Course providing specialised skills to the main field % 20
Course providing supportive skills to the main field % 40
Course providing humanistic, communication and management skills -
Course providing transferable skills -

Objectives and Contents
Objectives of the Course Unit To provide students with the necessary theory and body of knowledge to account and process on various costing systems for both manufacturing and service-oriented businesses. Additionally, the course intends to enable students to perform cost, volüme and profit analysis as well as flexible budget and variance analysis.
Contents of the Course Unit This course will study cost control systems including a detailed analysis of cost accounts and reports, job order costing, process costing as well as alternative costing methods. The course will review planning of profit, cost, sales, cost & profit analysis, profit performance and measurements as well as variance analysis.
Contribution of the Course Intending to Provide the Professional Education To provide students with the necessary theory and body of knowledge to account and process on various costing systems for both manufacturing and service-oriented businesses. Additionally, the course intends to enable students to perform cost, volüme and profit analysis as well as flexible budget and variance analysis.

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to:
1 Account and process on job-order costing systems for both manufacturing and service-oriented businesses.
2 Account and process on process-costing systems and activity-based costing for manufacturing and service-oriented businesses.
3 Manage and allocate joint costs and also be able to acoount and process on hybrid costing systems.
4 Analyze and process cost, volume and profit situations of businesses and also price products/services.
5 Analyze and make sound decisions on capital investments.
6 Analyze and use flexible budgets for variance analysis and cost control.
7 Measure yield, mix and quantity effects of operations.

Learning Activities & Teaching Methods of the Course Unit
Learning Activities & Teaching Methods of the Course Unit

Weekly Course Contents and Study Materials for Preliminary & Further Study
Week Topics (Subjects) Preparatory & Further Activities
1 Fundamentals of Cost Accounting No file found
2 Job-Order Costing Systems No file found
3 Process Costing Systems and Hybrid Costing No file found
4 Joint-Cost Allocation No file found
5 Cost-Volume-Profit Relationship No file found
6 Activity-based Costing No file found
7 Mid-term No file found
8 Pricing and Target Costing No file found
9 Capital Investment Decisions No file found
10 Motivation, Budgets and Responsibility Accounting No file found
11 Flexible Budgets, Variances and Control I No file found
12 Flexible Budgets, Variances and Control II No file found
13 Measuring Yield, Mix and Quantity Effects No file found
14 Final No file found

SOURCE MATERIALS & RECOMMENDED READING
1- Bhimani A., Horngren C., Datar S, & Foster G. "Management and Cost Accounting", 4th ed., Pearson (Prentice Hall), 2008.

MATERIAL SHARING
Course Notes No file found
Presentations No file found
Homework No file found
Exam Questions & Solutions No file found
Useful Links No file found
Video and Visual Materials No file found
Other No file found
Announcements No file found

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES
KNOWLEDGE
Theoretical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Comprehend the fundamental concepts and theories of business administration science. X
2 Analyze the relationships between fundamental concepts and theories of business administration science. X
3 Illustrate the theoretical frame drawn from business operations. X
4 Comprehend the context of the underlying cases of national and international business administration. X
SKILLS
Cognitive
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Comprehend the role of business in the operation of global and national economic systems. X
Practical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Organise the business operations with an entrepreneurial spirit. X
PERSONAL & OCCUPATIONAL COMPETENCES IN TERMS OF EACH OF THE FOLLOWING GROUPS
Autonomy & Responsibility
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Organise the business operations with an entrepreneurial spirit. X
Learning to Learn
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Develop the planning, organisation, operation, coordination and auditing functions of the business management. X
Communication & Social
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Communicate actively and constantly with other stakeholders in business administration profession. X
Occupational and/or Vocational
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Act in accordance with moral and ethical concepts related to business administration. X
*Level of Contribution (0-5): Empty-Null (0), 1- Very Low, 2- Low, 3- Medium, 4- High, 5- Very High

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to: 		PROGRAMME LEARNING OUTCOMES
1 Account and process on job-order costing systems for both manufacturing and service-oriented businesses.1 (2), 2 (2), 3 (3), 4 (2), 5 (1), 7 (2), 8 (2), 9 (1), 10 (1)
2 Account and process on process-costing systems and activity-based costing for manufacturing and service-oriented businesses.1 (2), 2 (2), 3 (3), 4 (2), 5 (1), 7 (2), 8 (2), 9 (1), 10 (1)
3 Manage and allocate joint costs and also be able to acoount and process on hybrid costing systems.1 (2), 2 (2), 3 (2), 4 (1), 5 (1), 7 (2), 8 (2), 9 (1), 10 (1)
4 Analyze and process cost, volume and profit situations of businesses and also price products/services.1 (4), 2 (4), 3 (4), 4 (3), 5 (2), 7 (2), 8 (3), 9 (2), 10 (2)
5 Analyze and make sound decisions on capital investments.1 (4), 2 (4), 3 (4), 4 (3), 5 (1), 7 (2), 8 (3), 9 (2), 10 (1)
6 Analyze and use flexible budgets for variance analysis and cost control.1 (3), 2 (3), 3 (3), 4 (3), 5 (2), 7 (2), 8 (5), 9 (3), 10 (3)
7 Measure yield, mix and quantity effects of operations.1 (3), 2 (3), 3 (3), 4 (4), 5 (2), 7 (2), 8 (3), 9 (3), 10 (3)

Assessment
Assessment & Grading of In-Term Activities Number of
Activities		 Degree of Contribution (%)
Mid-Term Exam 1 % 75
Computer Based Presentation 0 -
Short Exam 1 % 13
Presentation of Report 0 -
Homework Assessment 1 % 12
Oral Exam 0 -
Presentation of Thesis 0 -
Presentation of Document 0 -
Expert Assessment 0 -
Board Exam 0 -
Practice Exam 0 -
Year-End Final Exam 0 -
Internship Exam 0 -
TOTAL 3 %100
Contribution of In-Term Assessments to Overall Grade 3 %50
Contribution of Final Exam to Overall Grade 1 %50
TOTAL 4 %100


WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites Learning Activities
(# of week)		 Duration
(hours, h)		 Workload (h)
Lecture & In-Class Activities 14 3 42
Preliminary & Further Study 14 1 14
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 11 4 44
Assignment (Homework) 11 4 44
Project Work 0 0 0
Seminar 0 0 0
Internship 0 0 0
Technical Visit 0 0 0
Web Based Learning 0 0 0
Implementation/Application/Practice 0 0 0
Practice at a workplace 0 0 0
Occupational Activity 0 0 0
Social Activity 0 0 0
Thesis Work 0 0 0
Field Study 0 0 0
Report Writing 0 0 0
Total Workload for Learning & Teaching Activities - - 144
Workload for Assessment Activities
Type of the Assessment Activites # of Assessment Activities
 Duration
(hours, h)		 Workload (h)
Final Exam 1 2 2
Preparation for the Final Exam 1 3 3
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 1 3 3
Short Exam 1 1 1
Preparation for the Short Exam 1 2 2
Total Workload for Assessment Activities - - 12
Total Workload of the Course Unit - - 156
Workload (h) / 25.5 6.1
ECTS Credits allocated for the Course Unit 6.0

EBS : Kıbrıs İlim Üniversitesi Eğitim Öğretim Bilgi Sistemi Kıbrıs İlim Üniversitesi AKTS Bilgi Paketi AKTS Bilgi Paketi ECTS Information Package Avrupa Kredi Transfer Sistemi (AKTS/ECTS), Avrupa Yükseköğretim Alanı (Bologna Süreci) hedeflerini destekleyen iş yükü ve öğrenme çıktılarına dayalı öğrenci/öğrenme merkezli öğretme ve öğrenme yaklaşımı çerçevesinde yükseköğretimde uluslarası saydamlığı arttırmak ve öğrenci hareketliliği ile öğrencilerin yurtdışında gördükleri öğrenimleri kendi ülkelerinde tanınmasını kolaylaştırmak amacıyla Avrupa Komisyonu tarafından 1989 yılında Erasmus Programı (günümüzde Yaşam Boyu Öğrenme Programı) kapsamında geliştirilmiş ve Avrupa ülkeleri tarafından yaygın olarak kabul görmüş bir kredi sistemidir. AKTS, aynı zamanda, yükseköğretim kurumlarına, öğretim programları ve ders içeriklerinin iş yüküne bağlı olarak kolay anlaşılabilir bir yapıda tasarlanması, uygulanması, gözden geçirilmesi, iyileştirilmesi ve bu sayede yükseköğretim programlarının kalitesinin geliştirilmesine ve kalite güvencesine önemli katkı sağlayan bir sistematik yaklaşım sunmaktadır. ETIS : İstanbul Aydın University Education & Training System Cyprus Science University ECTS Information Package ECTS Information Package European Credit Transfer and Accumulation System (ECTS) which was introduced by the European Council in 1989, within the framework of Erasmus, now part of the Life Long Learning Programme, is a student-centered credit system based on the student workload required to achieve the objectives of a programme specified in terms of learning outcomes and competences to be acquired. The implementation of ECTS has, since its introduction, has been found wide acceptance in the higher education systems across the European Countries and become a credit system and an indispensable tool supporting major aims of the Bologna Process and, thus, of European Higher Education Area as it makes teaching and learning in higher education more transparent across Europe and facilitates the recognition of all studies. The system allows for the transfer of learning experiences between different institutions, greater student mobility and more flexible routes to gain degrees. It also offers a systematic approach to curriculum design as well as quality assessment and improvement and, thus, quality assurance.