BA3713 Managerial AccountingBahçeşehir UniversityDegree Programs PSYCHOLOGYGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
PSYCHOLOGY
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: 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) To develop an interest in the human mind and behavior, to be able to evaluate theories using empirical findings, to understand that psychology is an evidence-based science by acquiring critical thinking skills.
2) To gain a biopsychosocial perspective on human behavior. To understand the biological, psychological, and social variables of behavior.
3) To learn the basic concepts in psychology and the theoretical and practical approaches used to study them (e.g. basic observation and interview techniques).
4) To acquire the methods and skills to access and write information using English as the dominant language in the psychological literature, to recognize and apply scientific research and data evaluation techniques (e.g. correlational, experimental, cross-sectional and longitudinal studies, case studies).
5) To be against discrimination and prejudice; to have ethical concerns while working in research and practice areas.
6) To recognize the main subfields of psychology (experimental, developmental, clinical, cognitive, social and industrial/organizational psychology) and their related fields of study and specialization.
7) To acquire the skills necessary for analyzing, interpreting and presenting the findings as well as problem posing, hypothesizing and data collection, which are the basic elements of scientific studies.
8) To gain the basic knowledge and skills necessary for psychological assessment and evaluation.
9) To acquire basic knowledge of other disciplines (medicine, genetics, biology, economics, sociology, political science, communication, philosophy, anthropology, literature, law, art, etc.) that will contribute to psychology and to use this knowledge in the understanding and interpretation of psychological processes.
10) To develop sensitivity towards social problems; to take responsibility in activities that benefit the field of psychology and society.
11) To have problem solving skills and to be able to develop the necessary analytical approaches for this.
12) To be able to criticize any subject in business and academic life and to be able to express their thoughts.