MANAGERIAL AND COST ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
UIT207	MANAGERIAL AND COST ACCOUNTING	3	3	3	6

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
Instructor(s) of the Course Unit	Assist.Prof. ALİ ÖZBEK
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	The objective of this course is to enable students to have knowledge of cost and managerial accounting applications in planning, control and decision making functions of business managers.
Contents of the Course Unit:	Contents of the course include; Conceptual Framework of Cost Accounting, Classification of Expenses, First Material and Material Expenses-Inventory Tracking, Labor Costs, Order Cost System, Phase Cost System, Cost Volume Profit Analysis, Business Budgets, Accountability Accounting and Transfer Pricing, Current Approaches in Management and Cost Accounting.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Explain how the cost information, important aspect for for business managers to fulfill the planning, control and decision making functions is determined. (Blooms 2)
Demonstrate the use of cost information in business decisions, (Blooms 1)
Calculate product cost by using cost management systems, (Blooms 3)
Apply cost accounting information to solve various organizational problems. (Blooms 3)
Use cost volume profit analyzes in management decisions (Blooms 3).
Analyze cost management systems according to efficiency levels in production companies (Blooms 4).
Use cost information to make non-routine business (management) decisions. (Blooms 3)

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Reading and literature review	Cost Accounting Conceptual Framework	Narration, discussion
2	Reading and literature review	Classification of Costs	Narration, discussion
3	Reading and literature review	First Commodity and Material Expenses	Narration, discussion
4	Reading and literature review	Labor Costs	Narration, discussion
5	Reading and literature review	Order Cost System	Narration, discussion
6	Reading and literature review	Order Cost System	Narration, discussion
7	Reading and literature review	Phase Cost System	Narration, discussion
8	-	MID-TERM EXAM	-
9	Reading and literature review	Phase Cost System	Narration, discussion
10	Reading and literature review	Cost Volume Profit Analyzes	Narration, discussion
11	Reading and literature review	Cost Volume Profit Analyzes	Narration, discussion
12	Reading and literature review	Business Budgets	Narration, discussion
13	Reading and literature review	Liability Accounting and Transfer Pricing	Narration, discussion
14	Reading and literature review	Current Approaches to Management and Cost Accounting	Narration, discussion
15	Reading and literature review	Current Approaches to Management and Cost Accounting	Narration, discussion
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Saban, M. & Erdoğan, N. (2017) Maliyet ve Yönetim Muhasebesi, (7. Baskı), İstanbul: Beta Yayınevi
Yükçü, S. (2018), Çözümlü Maliyet ve Yönetim Muhasebesi, İstanbul: Kitapana Yayınevi
Lazol, İ. ,Maliyet ve Yönetim Muhasebesi, Ekin Basın Yayın
Drury, C. (2015), Cost and Management Accounting, (6. Edition), Cengage Learning Press

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

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 international business and trade. (Bloom 1)				3
2	Explain business and trade functions and processes based on current scientific sources (Bloom 2).				3

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

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

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Organize the activities for organizational goals and purposes independently. (Bloom 3)				3

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. (Bloom 4)				3
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments. (Bloom 3)				3

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on international business and trade to related stakeholders in written and verbal ways. (Bloom 1)				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Designs the research process in the field of business. (design) (Bloom 6)				3
2	Conducts operations by considering the ethical values in business activities. (apply) (Bloom’s 3)			2
3	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life. (Bloom 2)	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	12	4	48
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
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	0	0	0
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	6	5	30
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	6	5	30
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	40	0	152