I. COURSE DESCRIPTION

Course Objectives: The objectives of this course are to develop a basic understanding on: Cost accounting and cost concepts; costing and control of materials, of labor, and of factory overhead; cost accumulation systems; characteristics of process costing system; break-even and cost-volume - profit analysis.

Instructor: Asist.Prof. Ali COŞKUN

E-mail: alicoskun@fatih.edu.tr, Homepage: www.alicoskun.net Office: F 605

Teaching Assistant: Göksel ACAR, FA 402

Office Hours: Tuesday 11:00-12:00, Wednesday 11:00-12:00, Friday 8:00-9:00

Textbook: Cost Accounting, A Managerial Emphasis, 12/e, Charles T. Horngren, George Foster & Srikant M. Datar, 2006, Prentice Hall International, ISBN 0-13-149538-0

References and Other Materials:

Ø Cost management: A strategic emphasis; Blocher, Stout, Cokins and Chen; 2008; Mc-Graw Hill.

Ø Cost management: Accounting and Control, Hansen and Mowen, 2003, Thomson.

Ø Financial and Managerial Accounting: Basis for Business Decisions; Williams (editor); 2002; Mc-Graw Hill.

II. COURSE CONTENTS

1. Week: An Introduction to Cost Accounting

2. Week: Cost Terms and Purposes

3. & 4. Week: Job Costing

5. & 6. Week: Activity Based Costing and Activity Based Management

7. Week: 1st Midterm Exam

8. Week: Cost Allocation of Support Departments

9. & 10. Week: Joint Products and Byproducts

11. & 12. Week: Process Costing

13. Week: Spoilage, Rework and Scrap

14. Week: 2nd Midterm Exam

III. EXAM DATES, GRADING POLICY AND ATTENDANCE

Midterm Exam: The dates will be announced fifteen days before the exam.

Final Exams: January 8-20, 2008

Grading Policy

1st Midterm Exam: 30%, 2nd Midterm Exam: 30%, Final Exam: 40%, Class Participation: 10 % (Bonus).

Attendance

Classroom attendance is mandatory. Students, who are absent over 30% of the class time fail the course.