BA3713 Managerial AccountingBahçeşehir UniversityDegree Programs LAWGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
LAW
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
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) List the relations between concepts and institutions related to various legal disciplines and this concepts and institutions.
2) Have the knowledge of legal methodology and methods of comment.
3) Comment the modern legal gains with the historical knowledge.
4) Have the knowledge of philosophical currents of thought which are the bases of legal rules.
5) Have the knowledge of legal regulations, judicial decisions and the scientific evaluations related to them.
6) Resolve the juridical disagreements in light of legal acts, juridical decisions and doctrine.
7) Use at least one foreign language as scientific language.
8) Have the knowledge of the political and juridical foundation of the state.
9) Have the knowledge of the historical development of the rights of individuals and societies and of the basic documents which are accepted throughout this development.
10) Have the ability to resolve the disagreements which can violate the social order in national or international level.
11) Have the ability to prevent the juridical disagreements between individuals.
12) Have the knowledge of international and comparative law systems.
13) Have the knowledge of the construction and the conduct of the national and international commercial relations.
14) Use Turkish in an efficient way both verbal and written.
15) Have the professional and ethical responsibility.
16) Have the knowledge on the European Union’s legislation and institutions.
17) Have the knowledge on juridical regulations and applications related to economical and financial mechanisms.
18) Have the knowledge of the operation of the national and the international judicial bodies.