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MANAGERIAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BUS325 MANAGERIAL ACCOUNTING 5 3 3 8

GENERAL INFORMATION

Language of Instruction : English
Level of the Course Unit : BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course : Compulsory
Mode of Delivery of the Course Unit -
Coordinator of the Course Unit Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit Prof. MEHMET SELÇUK USLU
Course Prerequisite No

OBJECTIVES AND CONTENTS

Objectives of the Course Unit: This course aims to improve the knowledge and skills needed for using the Accounting information in management decisions on operating activities.
Contents of the Course Unit: 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.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

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)

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
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 -

SOURCE MATERIALS & RECOMMENDED READING

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

ASSESSMENT

Assessment & Grading of In-Term Activities Number of Activities Degree of Contribution (%) Description
Level of Contribution
0 1 2 3 4 5

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

KNOWLEDGE

Theoretical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Define the theories, concepts and principles of the basic and sub-fields of business.
4
2
Explain business functions and processes based on current scientific sources.
2

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Relate internationally valid business cases with the theories and concepts of other social sciences.
1

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
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.
4

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Use the theoretical and factual knowledge in business for occupational practices.
5
2
Solve individual and organizational problems in business life.
4
3
Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.
0

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Plan research and work using knowledge and skills gained in the field of business.
2
2
Organize the activities for organizational goals and purposes independently.
2

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Criticize advanced knowledge and skills in the field with a critical approach.
1
2
Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.
0

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.
1
2
Use the information and communication technology software and equipment required for business.
0

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
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.
2
2
Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.
0

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT

Workload for Learning & Teaching Activities

Type of the Learning Activites Learning Activities (# of week) Duration (hours, h) Workload (h)
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
Total Workload of the Course Unit 200
Workload (h) / 25.5 7,8
ECTS Credits allocated for the Course Unit 8,0