OPERATING ROOM SERVICES (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 | 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) | The use of theoretical knowledge in practice | |
2) | Effective use the terminology of the field | |
3) | Behave according to basic professional legislation related the field | |
4) | Use information and communication technology, express professional knowledge through written and verbal/non-verbal communication | |
5) | Express the social, scientific, cultural and ethical values of professional | |
6) | Behave according to quality management and processes and participate in these processes | |
7) | Develop themselves personally and professionally updating knowledge, skills and competencies of the field with lifelong learning awareness | |
8) | Use basic level knowledge and skills related the field, interpret and evaluate the data, identify potential problems and solve them | |
9) | Implement techniques according to developing technology and use new tools and devices | |
10) | The ability to prepare the operating room for surgery | |
11) | The ability to admit the patient into the operating room and to provide assistance for post - operational transport | |
12) | The ability to have theoretical and practical knowledge related to the field at a basic level |