Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BUS325 | MANAGERIAL ACCOUNTING | 5 | 3 | 3 | 8 |
GENERAL INFORMATION |
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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 |
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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) |
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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 |
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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 |
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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 |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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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.
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2 | |||||
2 |
Explain business functions and processes based on current scientific sources.
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2 |
KNOWLEDGE |
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Factual |
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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.
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2 |
SKILLS |
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Cognitive |
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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.
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3 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Use the theoretical and factual knowledge in business for occupational practices.
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4 | |||||
2 |
Solve individual and organizational problems in business life.
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2 | |||||
3 |
Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.
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3 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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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.
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3 | |||||
2 |
Organize the activities for organizational goals and purposes independently.
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4 |
OCCUPATIONAL |
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Learning to Learn |
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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.
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3 | |||||
2 |
Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.
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2 |
OCCUPATIONAL |
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Communication & Social |
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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.
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5 | |||||
2 |
Use the information and communication technology software and equipment required for business.
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4 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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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.
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4 | |||||
2 |
Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.
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3 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |