Managerial Accounting

Course Code: 
BBA 341
Course Period: 
Autumn
Course Type: 
Core
P: 
3
Application: 
0
Credits: 
3
ECTS: 
7
Prerequisite Courses: 
Course Language: 
İngilizce
Course Objectives: 
This course focuses on planning and control, decision making, and repoting.Budgeting, variance analysis, pricing decisions are examined.
Course Content: 

Budgeting, Variance Analysis, Segment Reporting, Decision Making, Capital Budgeting

Course Methodology: 
1: Lecture, 2: Question-Answer, 3: Discussion, 9: Simulation, 12: Case Study, 4: Practice, 12: Case Study, 14: Self Study, 15: Problem Solving
Course Evaluation Methods: 
A: Testing, C: Performance

Vertical Tabs

Course Learning Outcomes

Learning Outcomes

Program Learning Outcomes

Teaching Methods

Assessment Methods

1.Define Managerial Accounting, compare Managerial Accounting and Financial Accounting.

1, 2

1,2,3,15

A,C

2.Understand the concept of Master Budget, how a number of separate but interrelated budgets and schedules affect each other, and prepare them.

1, 2

1,2,3,15

A,C

3.Conduct variance analysis to compare actual results to planned performance and determine the possible causes of these differences.

1, 2

1,2,3,4,12,15

A,C

4.Establish segments within the business entity, prepare detailed reports for those segments, and evaluate the managerial performance.

1, 2, 10

1,2,3,15

A,C

5.Use relevant costs to make decisions and take actions as a manager.

1, 2, 10

1,2,3,15

A,C

 
 

Course Flow

Week

Topics

Study Materials

1

Introduction to Managerial Accounting

 

2

Budgeting

 

3

Budgeting

 

4

Budgeting

 

5

Budgeting

 

6

Standard Costs and the Balance Scorecard

 

7

Flexible Budgets and Overhead Analysis

 

8

Segment Reporting

 

9

Segment Reporting

 

10

Relevant Costs for Decision Making

 

11

Relevant Costs for Decision Making

 

12

Relevant Costs for Decision Making

 

13

Capital Budgeting Decisions

 

14

Capital Budgeting Decisions

 

15

Review

 

16

Final

 

 
 

Recommended Sources

Textbook

Managerial Acocunting (12 th Edition), Garrison, Noreen, Brewer, McGraw Hill

Additional Resources

 

 
 

Material Sharing

Documents

 

Assignments

 

Exams

 

 
 

Assessment

IN-TERM STUDIES

NUMBER

PERCENTAGE

Mid-terms

-

-

Quizzes

6

90

Assignment

1

10

Total

 

100

CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE

 

50

CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE

 

50

Total

 

100

 

 

COURSE CATEGORY

Expertise/Field Courses

 
 

Course’s Contribution to Program

No

Program Learning Outcomes

Contribution

1

2

3

4

5

1

Students should demonstrate their knowledge of the essential body of knowledge in business management (functions of management: organization theory: policy and strategy: information, technology and operations management; human capital management; accounting; finance; marketing; economics; and an integrated perspective).

 

 

x

 

 

2

Students should demonstrate their ability to construct strategy, make organizational decisions and define the required processes to execute these decisions by utilizing the concept and knowledge in business management and by considering cultural and ethical values.

 

 

 

X

 

3

Students should demonstrate the ability to understand the dynamics of global business environment; follow the changes and improvements and understanding the importance of flexibility and creativity in the changing global business world

 

 

 

X

 

4

Students should demonstrate their comprehension of basic economics, law and social sciences which shape the global business environment and their ability to make decisions via these knowledge.

 

 

 

 

x

5

Students should demonstrate their ability to communicate effectively and work in harmony with members from different disciplines.

 

 

x

 

 

6

Students should be able to effectively communicate in writing or orally in global business environment.

 

 

 

X

 

7

Students should be able to appreciate and recognize contributions of individuals from diverse cultures, and should be able to effectively communicate, positively contribute and work as a team member.

 

X

 

 

 

8

Students should be able to use common information and communication technologies employed in business management.

 

 

 

x

 

9

Students should be able to define problems related with business processes, gather data, choose the required methods to analyze the data, evaluate the results and identify the necessary practices and communicate their ideas effectively.

 

 

 

x

 

10

Students should be able to demonstrate their ability to make contributions in business team or project groups, take responsibility and take the leadership role.

 

 

 

x

 

11

Students should demonstrate their understanding of business ethics and social responsibility concepts and motivation to take active role in these subjects.

 

 

x

 

 

12

Students should have required English proficiency to follow the current events and improvements in their professional area and to communicate their ideas in international business arena.

 

 

X

 

 

13

Students should understand the importance of lifelong learning to maintain personal and professional development.

 

 

X

 

 

14

Students should demonstrate that they have the discipline and responsibility to conduct and independent study, project, research.

 

 

x

 

 

 
 

ECTS

Activities

Quantity

Duration
(Hour)

Total
Workload
(Hour)

Course Duration (Including the exam week: 16x Total course hours)

16

3

48

Hours for off-the-classroom study (Pre-study, practice)

16

5

80

Mid-terms

-

     -

-

Quiz

6

1

6

Homework

1

8

8

Final examination

1

10

10

Total Work Load

 

 

152

Total Work Load / 25 (h)

 

 

6.08

ECTS Credit of the Course

 

 

6