BUSINESS ADMINISTRATION (TURKISH) | |||||
Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 |
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. |
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. |
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 |
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 |
Course Notes / Textbooks: | Accounting: by C. Horgren, Harrison, Oliver, 8\E, Pearson, 2009 |
References: |
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 |
Activities | Number of Activities | Workload |
Course Hours | 14 | 42 |
Application | 14 | 42 |
Study Hours Out of Class | 15 | 63 |
Total Workload | 147 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | He/she applies theoretical business management knowledge on business life. | |
2) | He/she uses business management function and applies and follows new management technics. | |
3) | He/she performs legal responsibilities of business, follows and applies legislation. | |
4) | He/she can use information and communication tecnologies that necessary for their area, follows technological change and applies new technologies to business system. | |
5) | He/she determines, analyses and solves problems that appear in vocational applications. | |
6) | He/she manages business finance, analyses business financial situation, and solves financial problems. | |
7) | He/she gains management skill by managing and enhanging human resource effectively in accordance with business aims. | |
8) | He/she can understand production and marketing functions as a whole, applies new production and marketing techniques. | |
9) | He/she calculates cost, makes entry, prepares and interprets financial statements. | |
10) | He/she has vocational ethical value that market needs in qualified staff, can use Turkish effectively in writing and speaking communication; have proficiency in foreign language knowledge to making international correspond. | |
11) | He/she follows and applies vocational current and economic developments in national and international area. | 2 |