Course Language:
İngilizce
Course Objectives:
This course focuses on basic concepts of managerial accounting, planning, and control, decision making, and reporting.
Course Content:
Budgeting, control and various financial management and capital budgeting the necessary decision-making techniques and tools, cost accounting and management accounting relationship between the expense allocation methods, activity-based costing, joint and by-products of the costing methods, cost accounting record order
Course Methodology:
1: Lecture, 2: Question-Answer, 3: Discussion, 4: Simulation, 5: Case Study
Course Evaluation Methods:
A: Testing B: Presentation, C: Homework, D: Project, E: Laboratory
Vertical Tabs
Course Learning Outcomes
| Outputs | Program Learning Outputs | Methods of Learning | Methods of Performance Measurement |
| 1) Defining managerial accounting and comparing with financial accounting | 2,3 | 1,2,3 | A,B |
| 2) Home Budget under the concept of budget and schedule of the many moments of their relationship and prepare budgets | 2,3,4 | 1,2,3 | A,B |
| 3) Compare planned with actual results performance analysis applied to the difference and the difference will reveal the possible reasons. | 2,3 | 1,2,3 | A,B |
| 4) Departmentalized the management in itself, making report for the related department and evaluating the department director | 2,3 | 1,2,3 | A,B |
| 5) As an administrator decides to make the transition to and implementation of decisions | 2,3,4 | 1,2,3 | A,B |
Course Flow
| COURSE CONTENT | ||
| Week | Topics | Preliminary |
| 1 | Introduction to Managerial Accounting | |
| 2 | Budgeting | |
| 3 | Budgeting | |
| 4 | Budgeting | |
| 5 | Budgeting | |
| 6 | Standard Costs | |
| 7 | Standard Costs | |
| 8 | Reporting | |
| 9 | Reporting | |
| 10 | Decision Making | |
| 11 | Decision Making | |
| 12 | Capital Budgeting | |
| 13 | Recap | |
| 14 | Final | |
Recommended Sources
| RECOMMENDED SOURCES | |
| Textbook | Managerial Acocunting (12 th Edition), Garrison, Noreen, Brewer, McGraw Hill |
| Additional Resources | |
Material Sharing
| MATERIAL SHARING | |
| Documents | Issues described in the course exercises, documents that contain additional information related to the subject. |
| Homeworks | Separate assignments relating to matters. |
| Exams | |
Assessment
| EVALUATION SYSTEM | ||
| IN-TERM STUDIES | ISSUE | PERCENTAGE |
| Midterm | 1 | 30 |
| Final | 1 | 40 |
| Homework | 5 | 30 |
| Total | 100 | |
| Contrıbutıon of Fınal Examınatıon to Overall Grade | 40 | |
| Contrıbutıon of In-Term Studıes to Overall Grade | 60 | |
| Total | 100 | |
Course’s Contribution to Program
| COURSE'S CONTRIBUTION TO PROGRAM | |||||||
| No | Program Learning Outcomes | Contribution | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Have the basic knowledge on legal, political, economic and social issues that cover the field of business administration science and specialties at international level. | X | |||||
| 2 | Have the knowledge of English at international institutional level to communicate effectively in written and oral. | X | |||||
| 3 | Improves entrepreneurship ability. | X | |||||
| 4 | Reinforce theoretical knowledge with practice. | X | |||||
| 5 | Associate the knowledge acquired in the sub-specialties of business science and reflect it in decision-making processes. | X | |||||
| 6 | Work effectively within the team and take the initiative for the success of the team. | X | |||||
| 7 | Act in accordance with the principles of business ethics and social responsibility and fulfill their active citizenship duties. | X | |||||
| 8 | Have the necessary knowledge to conduct independent study / project / research, evaluate their results, and produce creative solutions to problems. | X | |||||
ECTS
| COURSE CATEGORY | Expertise / Area Courses | ||
| AKTS / WORK LOAD TABLE | |||
| Efficiency | NUMBER |
Time
(H) |
Total
Workload (H) |
| Course Duration | 16 | 3 | 48 |
| Classroom Work Time (Pre-study, practice) | 16 | 7 | 112 |
| Homework | 5 | 2 | 10 |
| Midterm work | 1 | 4 | 4 |
| Final Paper | 1 | 4 | 4 |
| Total Work Load | 178 | ||
| Total Work Load / 25 (h) | 7,12 | ||
| ECTS Credit of Course | 7 | ||
None