BAHÇEŞEHİR UNIVERSITY BİLGİ PAKETİ / DERS KATALOĞU
| INTERNATIONAL TRADE AND BUSINESS | |||||
| 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 | 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) | 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 | 4 |
| 2) | Can collect data from different sources in the global business world and successfully apply research techniques, use information and communication technologies. | 3 |
| 3) | Can analyze opportunities and threats with strategic thinking skills by using different resources and channels in the ever-changing global business world. | 4 |
| 4) | Can communicate orally and in writing with a good knowledge of English grammar. | 2 |
| 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. | 3 |
| 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. | 1 |
| 7) | He / she can collaborate in and out of the field, take responsibility, respect cultural differences and have ethical values. | 1 |
| 8) | Has sufficient awareness of social rights, justice, cultural values, environmental awareness, occupational health and safety. | 2 |
| 9) | With the lifelong learning skill acquired, she/he can identify learning needs and improve herself/himself | 3 |