BANKING AND INSURANCE MANAGEMENT (TURKISH)
Associate	TR-NQF-HE: Level 5	QF-EHEA: Short Cycle	EQF-LLL: Level 5

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:	Associate (Short 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 have the ability to understand the basic concepts of Banking and Insurance and to be able to use them effectively in business.
2)	To have the ability to work individually or in a team when needed on matters related to his/her profession and to follow and apply the developments in his/her sector.
3)	To be equipped with the necessary knowledge to carry out the legal responsibilities and to follow the related regulations in their sector.
4)	To understand the importance of banking and insurance from the point of the state’s economy and enterprises and to express this importance properly.
5)	To be able to use the computer as well as the profession requires and to be able to do work, accumulate knowledge and to use this knowledge relevantly and effectively.
6)	To make them gain the ability to find practical solutions for the problems of daily commercial activities and to take correct decisions.
7)	To be able to take responsibilities in banking and insurance sector and more generally in the finance sector and to be qualified to start his/her own business after the legal requirements have been met.
8)	To have the competency to carry out the accountancy related to banking and insurance.
9)	To have the competency to build effective customer relations and to have effective communication and persuasion skills.
10)	To be able to determine the accumulated knowledge druring the education in line with the cause and effect relations and to be able to have the necessary professional qualifications to know where, when and how to use his/her knowledge.