BA3713 Managerial AccountingBahçeşehir UniversityDegree Programs ADVERTISINGGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
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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: 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) To be able to apply theoretical concepts related to mass communication, consumer behavior, psychology, persuasion,sociology, marketing, and other related fields to understand how advertising and brand communication works in a free-market economy. 2
2) To be able to critically discuss and interpret theories, concepts, methods, tools and ideas in the field of advertising. 2
3) To be able to research, create, design, write, and present an advertising campaign and brand strategies of their own creation and compete for an account as they would at an advertising agency. 2
4) To be able to analyze primary and secondary research data for a variety of products and services. 2
5) To be able to develop an understanding of the history of advertising as it relates to the emergence of mass media outlets and the importance of advertising in the marketplace. 2
6) To be able to follow developments, techniques, methods, as well as research in advertising field; and to be able to communicate with international colleagues in a foreign language. (“European Language Portfolio Global Scale”, Level B1) 2
7) To be able to take responsibility in an individual capacity or as a team in generating solutions to unexpected problems that arise during implementation process in the Advertising field. 3
8) To be able to understand how advertising works in a global economy, taking into account cultural, societal, political, and economic differences that exist across countries and cultures. 2
9) To be able to approach the dynamics of the field with an integrated perspective, with creative and critical thinking, develop original and creative strategies. 2
10) To be able to to create strategic advertisements for print, broadcast, online and other media, as well as how to integrate a campaign idea across several media categories in a culturally diverse marketplace. 2
11) To be able to use computer software required by the discipline and to possess advanced-level computing and IT skills. (“European Computer Driving Licence”, Advanced Level) 2
12) To be able to identify and meet the demands of learning requirements. 2
13) To be able to develop an understanding and appreciation of the core ethical principles of the advertising profession. 2