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 :	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	Prof. MUSTAFA KÖKSAL
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	Summarizing basic and advanced topics in International Trade and Business.		1
2	To define the theories, concepts and principles of International Trade and Business and its sub-fields.		1
3	Interpreting the relationship of International Trade and Business with other disciplines.			2
4	Using the theoretical knowledge gained in the field of International Trade and Business in professional practices and daily life.			2

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explaining current events and phenomena in the field with a holistic perspective analytically and systematically based on advanced knowledge and skills.				3
2	Solving problems encountered in business life, at individual and organizational level.			2
3	Effective use of computer programs (such as SPSS, R, Excel, Stata) in the face of complex business problems.		1
4	Evaluating the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.			2

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Recognizing new theoretical and practical approaches in the field of International Trade and Business.				3
2	Recognize the relevant literature effectively.			2
3	Independently organize activities towards organizational goals and objectives.			2

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To conduct qualitative and quantitative research on the subjects related to the field.				3

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To be able to work independently in the light of the knowledge gained in the field of International Trade and Business and to take responsibility for the work done.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Adopting the philosophy of lifelong learning.				3

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To use Turkish in written and oral communication in accordance with the rules and effectively.		1
2	Using foreign language skills effectively in business and social life, explaining their demands in writing or verbally.		1
3	To design a healthy communication network in the business world by using social life skills.			2

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Benefiting from the theoretical and historical knowledge of international trade and business; analyzes current issues, events and problems.				3
2	Continually improving their knowledge of the structure and characteristics of the variables of international trade and business.				3

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