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MANAGERIAL ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
UTY213 MANAGERIAL ACCOUNTING 3 3 3 6

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 - The nature of management accounting, business location and function in -
2 - Cost-volume relations, costs related to business volume, cost functions, methods used to determine cost-volume relationships; Analytical method, accounting method, mathematical and statistical techniques -
3 - Cost-volume relations, costs related to business volume, cost functions, methods used to determine cost-volume relationships; Analytical method, accounting method, mathematical and statistical techniques -
4 - Profit planning, cost volume profit analysis, profit function, usage areas of profit function, breakeven and volume profit graphs, equality use, contribution rate, trust ratio -
5 - Profit planning, cost volume profit analysis, profit function, usage areas of profit function, breakeven and volume profit graphs, equality use, contribution rate, trust ratio -
6 - Profit Planning cost volume profit analysis mix of sales, change of sales volume mix, activity leaser, stock change, critical point -
7 - Cost systems, cost of goods sold table, budgeting -
8 - MID-TERM EXAM -
9 - Managerial audit, success evaluation, residual profit, economic value added -
10 - Cost and managerial decisions, current cost, sinking cost -
11 - Cost and managerial decisions, other costs, perceived cost, marginal cost -
12 - Cost and managerial decisions, alternative cost, opportunity cost. Other cost concepts -
13 - Producing Cost and Managerial Decisions, Sales Option, Combined Cost, Production Losses, -
14 - Modern costing methods -
15 - Question solutions -
16 - FINAL EXAM -
17 - FINAL EXAM -