MANAGERIAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISL325	MANAGERIAL ACCOUNTING	5	3	3	8

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	Assoc.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit	Assist.Prof. MEHMET ŞİRİN YAKUT
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

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.			2
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.			2

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.				3

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.					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
	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.				3
2	Organize the activities for organizational goals and purposes independently.					4

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.				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
	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.						5
2	Use the information and communication technology software and equipment required for business.					4

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 the 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

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