Managerial Accounting

Course Code:

BBA 341

Course Period:

Autumn

Course Type:

Core

P:

3

Application:

0

Credits:

3

ECTS:

7

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 Method 2. Question-Answer Method 3. Discussion Method 4. Case Study Method 5. Applied Studies 6. Problem Solving Method

Course Evaluation Methods:

A: Exam, B: Homework, C: Student Presentations, D: Project

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
No	Program Learning Outcomes	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

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