ENERGY SYSTEMS ENGINEERING
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 Prof. Dr. 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

The teaching methods of the course are Lecture, Problem Solving.
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)	Build up a body of knowledge in mathematics, science and Energy Systems Engineering subjects; use theoretical and applied information in these areas to model and solve complex engineering problems.
2)	Ability to identify, formulate, and solve complex Energy Systems Engineering problems; select and apply proper modeling and analysis methods for this purpose.
3)	Ability to design complex Energy systems, processes, devices or products under realistic constraints and conditions, in such a way as to meet the desired result; apply modern design methods for this purpose.
4)	Ability to devise, select, and use modern techniques and tools needed for solving complex problems in Energy Systems Engineering practice; employ information technologies effectively.
5)	Ability to design and conduct numerical or pysical experiments, collect data, analyze and interpret results for investigating the complex problems specific to Energy Systems Engineering.
6)	Ability to cooperate efficiently in intra-disciplinary and multi-disciplinary teams; and show self-reliance when working on Energy Systems-related problems
7)	Ability to communicate effectively in English and Turkish (if he/she is a Turkish citizen), both orally and in writing. Write and understand reports, prepare design and production reports, deliver effective presentations, give and receive clear and understandable instructions.
8)	Recognize the need for life-long learning; show ability to access information, to follow developments in science and technology, and to continuously educate oneself.	3
9)	Develop an awareness of professional and ethical responsibility, and behave accordingly. Be informed about the standards used in Energy Systems Engineering applications.
10)	Learn about business life practices such as project management, risk management, and change management; develop an awareness of entrepreneurship, innovation, and sustainable development.
11)	Acquire knowledge about the effects of practices of Energys Systems Engineering on health, environment, security in universal and social scope, and the contemporary problems of Energys Systems engineering; is aware of the legal consequences of Energys Systems engineering solutions.