OPTICIANRY (TURKISH) | |||||
Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 |
Course Code: | BA3713 | ||||||||
Ders İsmi: | Managerial Accounting | ||||||||
Ders Yarıyılı: | Spring | ||||||||
Ders Kredileri: |
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Language of instruction: | English | ||||||||
Ders Koşulu: | |||||||||
Ders İş Deneyimini Gerektiriyor mu?: | No | ||||||||
Type of course: | Non-Departmental Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜMEYRA ADIGÜZEL | ||||||||
Course Lecturer(s): |
Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL |
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Course Assistants: |
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: |
The students who have succeeded in this course;
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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 |
Course Notes / Textbooks: | Accounting: by C. Horgren, Harrison, Oliver, 8\E, Pearson, 2009 |
References: |
Ders Öğrenme Kazanımları | ||||||||
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Program Outcomes | ||||||||
1) The student acquires theoretical and practical knowledge related to his field at a basic level. | ||||||||
2) The student owns information about moral discipline and ethical rules related to his field. | ||||||||
3) The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | ||||||||
4) The student manages a duty independently by using the knowledge about his field at a basic level. | ||||||||
5) The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | ||||||||
6) The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | ||||||||
7) The student complies with and contributes to quality management and processes. | ||||||||
8) The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | ||||||||
9) The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | The student acquires theoretical and practical knowledge related to his field at a basic level. | |
2) | The student owns information about moral discipline and ethical rules related to his field. | |
3) | The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | |
4) | The student manages a duty independently by using the knowledge about his field at a basic level. | |
5) | The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | |
6) | The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | |
7) | The student complies with and contributes to quality management and processes. | |
8) | The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | |
9) | The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. |
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 |
Activities | Number of Activities | Workload |
Course Hours | 14 | 42 |
Application | 14 | 42 |
Study Hours Out of Class | 15 | 63 |
Total Workload | 147 |