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Week
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Topics
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Study Metarials
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1
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Introduction to Cost Accounting
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R1-CHAPTER-1
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2
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Basic Concepts in Cost Accounting
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R1-CHAPTER-2
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3
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Investigation and Classification of Costs
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R1-CHAPTER-6
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4
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Raw Material and Material Costs
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R1-CHAPTER-7
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5
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Labor Costs
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R1-CHAPTER-8
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6
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General Production Costs
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R1-CHAPTER-9
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7
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Cost Cost Distribution Methods
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R1-CHAPTER-10
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8
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Activity Based Costing Method and Cost Distribution
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R1-CHAPTER-11
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9
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Order Costing System
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R1-CHAPTER-12
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10
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Phase Cost Method - Single Stage
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R1-CHAPTER-13
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11
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Phase Cost Method - Multiple Stages
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R1-CHAPTER-13
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12
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Stock Concept and Stock Control Methods
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R2-CHAPTER-3
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13
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Stock Valuation Methods
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R2-CHAPTER-3
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14
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General Evaluation and Closing
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Prerequisites
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There is no prerequisite for this course.
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Language of Instruction
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Turkish
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Responsible
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Dr. Lecturer Hüseyin ÖZDEMİR
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Instructors
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1-)Doçent Dr. Hüseyin Özdemir
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Assistants
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Lecturers of the department
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Resources
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R1. Kurnaz, E.,Yıldırım, D., Ertaş, F.C., Öztürk, M., Gülhan, Ü., Topcu, N., Özdemir, S. (2019). Maliyet Muhasebesi I. Atatürk Üniversitesi Açıköğretim Fakültesi Yayınları, Erzurum.
R2. Abdioğlu, H. (2016). Maliyet Muhasebesi ve Uygulamaları. Dora Basım Yayın Dağıtım, Bandırma.
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Supplementary Book
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AR1. Karakaya, M. (2011). Maliyet Muhasebesi. Gazi Kitabevi, Ankara.
AR2. Ayaz, N. ve Akay, B. (2016). Turizm İşletmelerinde Maliyetler ve Kontrolü. Detay Yayıncılık, Ankara.
AR3. Usal, A. ve Kurgun, O. A. (2009). Turizm İşletmelerinde Maliyet Analizleri. Detay Yayıncılık, Ankara.
AR4.Lazol, İ. (2016). Maliyet ve Yönetim Muhasebesi. Ekin Basım Yayın Dağıtım, Bursa.
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Goals
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It is aimed to students have the knowledge and skills to make analysis of the activities of tourism businesses
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Content
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This course, which will be conducted by the students as face to face education, will cover topics such as Introduction to Cost Accounting, Basic Concepts in Cost Accounting, Investigation and Classification of Costs, Raw Material and Material Costs, Labor Costs, General Production Costs, Cost Cost Distribution Methods, Activity Based Costing Method and Cost Distribution, Order Costing System, Phase Cost Method - Single Stage Stage Cost Method - Multiple Stages, Stock Concept and Stock Control Methods and Stock Valuation Methods Topics.
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Program Learning Outcomes |
Level of Contribution |
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1
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Possess comprehensive and systematic knowledge about concepts, theories, principles and facts related to tourism.
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-
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2
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Possess information about basic concepts, theories, principles and facts in business, economics and law.
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-
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3
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Possess information about structure, functioning and the importance of country development of the tourism sector.
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-
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4
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Understands the management and marketing strategies in the field of tourism management. strategies for the management and marketing of tourism management.
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-
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5
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Possess practical and theoretical information that are required to effectively manage the tourism businesses (Accommodation, food and beverage, travel, recreation).
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4
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6
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Possess comprehensive and systematic knowledge about alternative types of tourism.
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-
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7
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Uses effectively basic computer usage information with communication technology and automation systems used in tourism business.
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-
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8
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Knows and applies the legal regulations and professional standards related to the field of tourism together with basic legal knowledge.
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-
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9
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Has the ability to use accounting systems and document systems in tourism enterprises in business life.
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5
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10
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Possess information about financial analysis skills related to tourism businesses (Accommodation, food and beverage, travel, recreation).
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5
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11
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Compares the knowledge of world and Turkey tourism geography with the culture, history, religion and arts of the civilizations that lived in Turkey.
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-
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12
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Knows at least one foreign language valid in the field of tourism management at a level to communicate well and at least at the B1 level of the European Language Portfolio.
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-
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13
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Has self-learning and lifelong learning awareness and behaviors suitable for individual and team work.
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4
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14
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Analyzes, interprets and evaluates information and data by defining research methods specific to the tourism sector.
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-
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15
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Has the ability to share his/her knowledge and thoughts about his/her field with others verbally and in writing.
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-
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