MANAGERIAL ACCOUNTING DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
BUS325	MANAGERIAL ACCOUNTING	5	3	3	8

DERS BİLGİLERİ
Dersin Öğretim Dili :	İngilizce
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Prof.Dr. MEHMET SELÇUK USLU
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	This course aims to improve the knowledge and skills needed for using the Accounting information in management decisions on operating activities.
İçerik:	Contents of the course include the Cost concept and its classification; behaviours, analysis and use of costs, Cost-volume-profit relations, profit planning; costs applicable in decision making; Pricing decisions; business budgeting.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Describe the relation between accounting and management (Define) (Bloom's 1)
Relate the decision and cost. (Relate) (Bloom's 4)
Apply profit volume and cost analysis (Apply) (Bloom's 3)
Asses the operating budget. (Argue & Evaluate) (Bloom's 5)
Describe the pricing method (Demonstrate) (Bloom's 3)

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Reading the relevant chapter in the textbook	Quality of Management Accounting, its place in the business and its functions	Lecture & Question and Answer & Discussion
2	Reading the relevant chapter in the textbook	Management Decisions and Managerial Accounting	Lecture & Question and Answer & Discussion
3	Reading the relevant chapter in the textbook	Cost Concepts and Classification	Lecture & Question and Answer & Discussion
4	Reading the relevant chapter in the textbook	Cost-Volume and Profit Analysis	Lecture & Question and Answer & Discussion
5	Reading the relevant chapter in the textbook	Cost-volume-profit analysis in the production of more than product,	Lecture & Question and Answer & Discussion
6	Reading the relevant chapter in the textbook	Costs and Non-Routine Decisions	Lecture & Question and Answer & Discussion
7	Reading the relevant chapter in the textbook	Profit Planning and Pricing	Lecture & Question and Answer & Discussion
8	-	MID-TERM EXAM	-
9	Reading the relevant chapter in the textbook	Strategic Management Accounting Techniques	Lecture & Question and Answer & Discussion
10	Reading the relevant chapter in the textbook	Value Engineering, Kaizen Costing, JIT, Lifetime Costing	Lecture & Question and Answer & Discussion
11	Reading the relevant chapter in the textbook	Value Engineering, Kaizen Costing, JIT, Lifetime Costing	Lecture & Question and Answer & Discussion
12	Reading the relevant chapter in the textbook	Performance Measurement and Risk Management in Managerial Accounting	Lecture & Question and Answer & Discussion
13	Reading the relevant chapter in the textbook	Operating budgets, quality of the budget, general principles of budgeting, preparation of budgets	Lecture & Question and Answer & Discussion
14	Reading the relevant chapter in the textbook	Preparation of the Operational Budget	Problem solving
15	Review of examples solved in the lesson	Report Types and Report Preparation in Managerial Accounting	Case Analysis, Application
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
http://mufad.org.tr/
Buyukmirza, H. K. (2014). Maliyet ve yonetim muhasebesi: tekduzen'e uygun bir sistem yaklasimi. Gazi Bookstore.
Civelek, M., Ozkan, A. (2016), Maliyet ve Yonetim Muhasebesi, Detay Publications, 8th Edition, Ankara
Garrison, R. H, Noreen, E. W., Brewer, P. C., (2015), Managerial Accounting, McGraw-Hill, Fifteen Edition

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Define the theories, concepts and principles of the basic and sub-fields of business.			2
2	Explain business functions and processes based on current scientific sources.			2

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.			2

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.				3

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Use the theoretical and factual knowledge in business for occupational practices.					4
2	Solve individual and organizational problems in business life.			2
3	Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.				3

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Plan research and work using knowledge and skills gained in the field of business.				3
2	Organize the activities for organizational goals and purposes independently.					4

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Criticize advanced knowledge and skills in the field with a critical approach.				3
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.			2

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.						5
2	Use the information and communication technology software and equipment required for business.					4

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of collection of data, their implementation, interpretation and announcement of results in the field of business.					4
2	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.				3

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	3	42
Land Surveying	0	0	0
Group Work	2	3	6
Laboratory	0	0	0
Reading	14	2	28
Assignment (Homework)	14	3	42
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	14	1	14
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	12	12
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	12	12
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	76	0	200