INTERNATIONAL TRADE AND BUSINESS
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Ders Genel Tanıtım Bilgileri

Course Code:

BA3713

Ders İsmi:

Managerial Accounting

Ders Yarıyılı:

Spring
Fall

Ders Kredileri:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

English

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Type of course:

Non-Departmental Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜMEYRA ADIGÜZEL

Course Lecturer(s):

Prof. Dr. FİGEN TÜRÜDÜOĞLU
Assoc. Prof. HÜMEYRA ADIGÜZEL

Course Assistants:

Dersin Amaç ve İçeriği

Course Objectives:

This course covers basic topics of management accounting and introduces a business-management approach to the development and use of accounting information. In today’s competitive marketplace, an excellent internal accounting system is essential for organizations to make better decisions. This course covers firms’ internal control systems and their use in decision making, planning and control. Major topics include cost classification, cost behavior, cost-volume-profit analysis, capital investment decisions and budgets.

Course Content:

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Ders Akış Planı

Week	Subject	Related Preparation
1)	Introduction to Management Accounting
2)	Job Order Costing and Process Costing
3)	Job Order Costing and Process Costing
4)	Activity Based Costing and Other Cost Management Tools
5)	Activity- Based Costing and Other Cost Management Tools
6)	Cost-Volume-Profit Analysis
7)	Cost-Volume-Profit Analysis
8)	Review
9)	Short-Term Business Decisions
10)	Short-Term Business Decisions
11)	Capital Investment Decisions and The Time Value of Money
12)	Capital Investment Decisions and The Time Value of Money
13)	The Master Budget and Responsibility Accounting
14)	The Master Budget and Responsibility Accounting

Sources

Course Notes / Textbooks:	Accounting: by C. Horgren, Harrison, Oliver, 8\E, Pearson, 2009
References:

Ders - Program Öğrenme Kazanım İlişkisi

Ders Öğrenme Kazanımları
Program Outcomes
1) Has theoretical and practical knowledge on management, business, trade, economy, entrepreneurship, innovation, sustainable development related to International Trade and Business and can use this information
2) Can collect data from different sources in the global business world and successfully apply research techniques, use information and communication technologies.
3) Can analyze opportunities and threats with strategic thinking skills by using different resources and channels in the ever-changing global business world.
4) Can communicate orally and in writing with a good knowledge of English grammar.
5) He / she can transfer the knowledge and skills he / she has acquired in the field to the relevant people in written and oral form and evaluate them critically.
6) Adopts the principles of business ethics with the awareness of professional responsibility and can apply these principles within the framework of legal rules in the field of global trade and business.
7) He / she can collaborate in and out of the field, take responsibility, respect cultural differences and have ethical values.
8) Has sufficient awareness of social rights, justice, cultural values, environmental awareness, occupational health and safety.
9) With the lifelong learning skill acquired, she/he can identify learning needs and improve herself/himself

Ders - Öğrenme Kazanımı İlişkisi

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Has theoretical and practical knowledge on management, business, trade, economy, entrepreneurship, innovation, sustainable development related to International Trade and Business and can use this information
2)	Can collect data from different sources in the global business world and successfully apply research techniques, use information and communication technologies.
3)	Can analyze opportunities and threats with strategic thinking skills by using different resources and channels in the ever-changing global business world.
4)	Can communicate orally and in writing with a good knowledge of English grammar.
5)	He / she can transfer the knowledge and skills he / she has acquired in the field to the relevant people in written and oral form and evaluate them critically.
6)	Adopts the principles of business ethics with the awareness of professional responsibility and can apply these principles within the framework of legal rules in the field of global trade and business.
7)	He / she can collaborate in and out of the field, take responsibility, respect cultural differences and have ethical values.
8)	Has sufficient awareness of social rights, justice, cultural values, environmental awareness, occupational health and safety.
9)	With the lifelong learning skill acquired, she/he can identify learning needs and improve herself/himself

Öğrenme Etkinliği ve Öğretme Yöntemleri

Ölçme ve Değerlendirme Yöntemleri ve Kriterleri

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Application	14	% 5
Homework Assignments	2	% 40
Final	2	% 55
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 45
PERCENTAGE OF FINAL WORK		% 55
Total		% 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities	Number of Activities	Workload
Course Hours	14	42
Application	14	42
Study Hours Out of Class	15	63
Total Workload		147