BAHÇEŞEHİR UNIVERSITY BİLGİ PAKETİ / DERS KATALOĞU
| BUSINESS ADMINISTRATION | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
Course Introduction and Application Information
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| BA3713 | Managerial Accounting | Fall Spring |
3 | 0 | 3 | 6 |
| This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
Basic information
| Language of instruction: | English |
| Type of course: | Departmental Elective |
| Course Level: | Bachelor’s Degree (First Cycle) |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Assoc. Prof. HÜMEYRA ADIGÜZEL |
| Course Lecturer(s): |
Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL |
| Recommended Optional Program Components: | None |
| 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. |
Learning Outcomes
|
The students who have succeeded in this course; The students who have succeeded in this course; 1. Can learn to comprehend a new discipline in detail 2. Gains a good background on the use of financial information in management decisions. 3. Have basic knowledge of decision making and management reporting. 4. Have basic information about performance management through planning and control mechanisms. 5. Learns the terminology of this discipline in English |
Course Content
Weekly Detailed Course Contents
| 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: |
Evaluation System
| 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 | |
ECTS / Workload Table
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Application | 14 | 42 |
| Study Hours Out of Class | 15 | 63 |
| Total Workload | 147 | |
Contribution of Learning Outcomes to Programme Outcomes
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Being able to identify problems and ask right questions | 4 |
| 2) | Having problem solving skills and developing necessary analytical attitude | 4 |
| 3) | Comprehending theoretical arguments along with counter arguments in detail | 4 |
| 4) | Gaining awareness of lifelong learning and being qualified for pursuing graduate education | 5 |
| 5) | Applying theoretical concepts in project planning | 3 |
| 6) | Communicating efficiently by accepting differences and carrying out compatible teamwork | 2 |
| 7) | Increasing efficiency rate in business environment | 5 |
| 8) | Developing innovative and creative solutions in face of uncertainty | 1 |
| 9) | Researching to gather information for understanding current threats and opportunities in business | 3 |
| 10) | Being aware of the effects of globalization on society and business while deciding | 3 |
| 11) | Possessing digital competence and utilizing necessary technology | 4 |
| 12) | Communicating in at least one foreign language in academic and daily life | 4 |
| 13) | Possessing managing skills and competence | 5 |
| 14) | Deciding with the awareness of the legal and ethical consequences of business operations | 3 |
| 15) | Expressing opinions that are built through critical thinking process in business and academic environment | 4 |