BA3713 Managerial AccountingBahçeşehir UniversityDegree Programs ECONOMICS AND FINANCEGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
ECONOMICS AND FINANCE
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 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: Non-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) Build up a body of knowledge in mathematics and statistics, to use them, to understand how the mechanism of economy –both at micro and macro levels – works. 3
2) Understand the common as well as distinctive characters of the markets, industries, market regulations and policies. 2
3) Develop an awareness of different approaches to the economic events and why and how those approaches have been formed through the Economic History and understand the differences among those approaches by noticing at what extent they could explain the economic events. 1
4) Analyze the interventions of politics to the economics and vice versa. 3
5) Apply the economic analysis to everyday economic problems and evaluate the policy proposals for those problems by comparing opposite approaches. 2
6) Understand current and new economic events and how the new approaches to the economics are formed and evaluating. 2
7) Develop the communicative skills in order to explain the specific economic issues/events written, spoken and graphical form. 3
8) Know how to formulate the economics problems and issues and define the solutions in a well-formed written form, which includes the hypothesis, literature, methodology and results / empirical evidence. 2
9) Demonstrate the quantitative and qualitative capabilities and provide evidence for the hypotheses and economic arguments. 2
10) Understand the information and changes related to the economy by using a foreign language and communicate with colleagues. 3