GASTRONOMY (TURKISH)
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 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) - Possess advanced level theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resources.
2) Use of advanced theoretical and practical knowledge within the field. -Interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the field.
3) Inform people and institutions, transfer ideas and solution proposals to problems in written and orally on issues in the field. - Share the ideas and solution proposals to problems on issues in the field with professionals and non-professionals by the support of qualitative and quantitative data. -Organize and implement project and activities for social environment with a sense of social responsibility. -Monitor the developments in the field and communicate with peers by using a foreign language at least at a level of European Language Portfolio B1 General Level. -Use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge.
4) Evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach. -Determine learning needs and direct the learning. -Develop positive attitude towards lifelong learning.
5) Act in accordance with social, scientific, cultural and ethic values on the stages of gathering, implementation and release of the results of data related to the field. - Possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also, environmental protection, worker's health and security.
6) Conduct studies at an advanced level in the field independently. - Take responsibility both as a team member and individually in order to solve unexpected complex problems faced within the implementations in the field. - Planning and managing activities towards the development of subordinates in the framework of a project