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: | Hybrid |
| Course Coordinator : | Prof. Dr. ELİF OKAN |
| Course Lecturer(s): |
Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL |
| Recommended Optional Program Components: | None |
| Course Objectives: | This course focuses on the accounting tools managers use to run a business. The aim of the course is to provide information how to use these new tools like cost behavior analysis, budgeting, variance analysis. |
Learning Outcomes
|
The students who have succeeded in this course; The students who have succeeded in this course; 1. Can learn to comprehend managerial accounting objectives like planning, implementing, conrolling, reporting, decision making. 2. Have a good background like cost classification, cost behavior, cost-colume-profit analysis, master budget, flexible budget, variance analysis, short term decision making. 3. Have the basic information to use financial and non financial data for decision making 4. Learns the management accounting terminology in English. |
Course Content
| This course focuses on the use of accounting information for internal decision-making, including budgeting, performance evaluation, and cost management. Students explore topics such as variance analysis, cost-volume-profit relationships, and activity-based costing. Emphasis is placed on developing skills to align financial data with strategic business goals. |
Weekly Detailed Course Contents
| Week | Subject | Related Preparation |
| 1) | Orientation: Course Schedule Review, Expectations and grading | |
| 2) | Ch18:Introduction to Managerial Accounting: cost terms, concepts and classifications. | |
| 3) | Ch21:Cost-Volume-Profit analysis: cost behavior, contribution margin, how to use CVP analysis | HW1, Quiz 1 |
| 4) | Ch21A: Variable Costing: Variable costing vs Absorption costing | HW2, Quiz 2 |
| 5) | Ch21A: Absorption costing: Variable costing vs Absorption costing | HW3, Quiz 3 |
| 6) | Review: CH 18-21-21A | HW4, Quiz 4 |
| 7) | Ch22: Master Budgets: Budgeting procedure, types og budget, operating budgets for a manufacturing company | HW5, Quiz 5 |
| 8) | Ch22: Master Budgets- Appendix 22A: Budgeting for a merchandising company: operating budgets for a merchandising company | HW6, Quiz 6 |
| 9) | Ch23: Flexible Budgets and Standart cost Systems: Flexible budgeting | HW7, Quiz 7 |
| 10) | Review: Ch 22-23 | HW8, Quiz 8 |
| 11) | Ch25: Short-term Business Decisions: Relevant information, pricing, short term decision making analysis | HW9, Quiz 9 |
| 12) | Ch25: Short-term Business Decisions: Relevant information, pricing,short term decision making analysis | HW10, Quiz 10 |
| 13) | Ch26:Capital budgeting: Time value of money, Capital budgeting methods | HW11, Quiz 11 |
| 14) | Review: Ch 24-25-26 |
Sources
| Course Notes / Textbooks: | Horngren’s Accounting, the Financial Chapters, Pearson, 11th Global Edition Yazarlar: Nobles, Mattison, Matsumura |
| References: | Other required readings will be uploaded to Itslearning. If you cannot access any material, please contact the instructor of the course. |
Evaluation System
| Semester Requirements | Number of Activities | Level of Contribution |
| Quizzes | 11 | % 20 |
| Homework Assignments | 11 | % 20 |
| Final | 1 | % 60 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| Total | % 100 | |
ECTS / Workload Table
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Application | 1 | 30 |
| Study Hours Out of Class | 13 | 13 |
| Homework Assignments | 11 | 33 |
| Quizzes | 11 | 33 |
| Final | 1 | 2 |
| Total Workload | 153 | |
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 | |
| 2) | Having problem solving skills and developing necessary analytical attitude | |
| 3) | Comprehending theoretical arguments along with counter arguments in detail | |
| 4) | Gaining awareness of lifelong learning and being qualified for pursuing graduate education | |
| 5) | Applying theoretical concepts in project planning | |
| 6) | Communicating efficiently by accepting differences and carrying out compatible teamwork | |
| 7) | Increasing efficiency rate in business environment | |
| 8) | Developing innovative and creative solutions in face of uncertainty | |
| 9) | Researching to gather information for understanding current threats and opportunities in business | |
| 10) | Being aware of the effects of globalization on society and business while deciding | |
| 11) | Possessing digital competence and utilizing necessary technology | |
| 12) | Communicating in at least one foreign language in academic and daily life | |
| 13) | Possessing managing skills and competence | |
| 14) | Deciding with the awareness of the legal and ethical consequences of business operations | |
| 15) | Expressing opinions that are built through critical thinking process in business and academic environment |