|
Prerequisites
|
There is no prerequisite for this course.
|
|
Language of Instruction
|
Turkish
|
|
Responsible
|
Assoc. Prof. Hüseyin ÖZDEMİR
|
|
Instructors
|
1-)Doçent Dr. Hüseyin Özdemir
|
|
Assistants
|
Lecturers of the department
|
|
Resources
|
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. Parlak, D. (2020). Yönetici Adayları için Genel Muhasebe, Maliyet Muhasebesi ve Finansal Tablo Analizi (1. Baskı). Nobel Akademik Yayıncılık, Ankara.
R2. Abdioğlu, H. (2016). Maliyet Muhasebesi ve Uygulamaları. Dora Basım Yayın Dağıtım, Bandırma.
|
|
Supplementary Book
|
SR1. Karakaya, M. (2011). Maliyet Muhasebesi. Gazi Kitabevi, Ankara.
SR2. Ayaz, N. ve Akay, B. (2016). Turizm İşletmelerinde Maliyetler ve Kontrolü. Detay Yayıncılık, Ankara.
SR3. Usal, A. ve Kurgun, O. A. (2009). Turizm İşletmelerinde Maliyet Analizleri. Detay Yayıncılık, Ankara.
SR4.Lazol, İ. (2016). Maliyet ve Yönetim Muhasebesi. Ekin Basım Yayın Dağıtım, Bursa.
|
|
Goals
|
It is aimed to students have the knowledge and skills to make analysis of the activities of tourism businesses
|
|
Content
|
This course, which will be conducted by the students as online education, will cover topics such as Cost Accounting Definition and Basic Concepts, Investigation and Classification of Costs, Raw Material and Material Costs, Labor Costs, General Production Costs, Distribution of Costs, Activity Based Cost Method, Order Costing System, Phase Cost Method - Single Stage, Phase Cost Method - Multiple Stages, Cost of Goods Sold and Inventories I (Inventory Control Methods), Cost of Goods Sold and Inventories II (Stock Valuation Methods) and Period End Transactions Topics.
|