MANAGERIAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
UTY213	MANAGERIAL 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
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	To form the decision options using the general and cost accounting methods and to determine the most appropriate decision option in the managerial economic decision-making process.
Contents of the Course Unit:	Cost volume profit analysis , profit planning, managerial decisions, cost-benefit evaluation in business, managerial decision making methods under various options.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Students will be able to determine the relationship between the production quantity and the cost-profit in the decision-making process by the cost-volume profit analysis techniques.
Students will be able to form the product production volume, the land crossing point, the price setting decisions. ,by using cost accounting and price adding techniques.
Students will be able to create managerial decision options with cost data for choose the most appropriate option in the managerial economic decision making stages.
Students will be able to evaluate success in terms of cost and profit between the general and the units by the general and cost accounting techniques.

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	-	Managerial audit, success evaluation, residual profit, economic value added	-
9	-	Cost and managerial decisions, current cost, sinking cost	-
10	-	MID-TERM EXAM	-
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	-

SOURCE MATERIALS & RECOMMENDED READING
Vasfi Haftacı,Yönetim Muhasebesi,Umuttepe Yayınları,5.Baskı,2013.
Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, Gazi Yayınevi, 2012.

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

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students interpret the basic concepts, theories and approaches of international trade and logistics.					4
2	Students explain current information about the field with economics and business theories.					4

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students analyze economic and financial data related to their field.						5
2	Students relate the information and facts in the field with other social sciences such as sociology, political science and philosophy.				3

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students prepare the technical infrastructure and content of international trade transactions.					4
2	Students use the theoretical knowledge in his/her field to determine new strategies.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students carry out the import and export transactions by applying the customs legislation and foreign exchange legislation.				3
2	Students use the theoretical and practical knowledge in the field for academic and professional career.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students develop strategies to reach the sales and marketing targets.					4
2	Students carry out the correspondence on orders, transportation and payment with the foreign customers.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students organize participations in national and international fairs in the field.		1
2	Students prepare the documentation used in import and export transactions.			2
3	Students consider life-long learning as a principle and search on developments, changes and innovations in the field.					4

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students manage all phases from finding the customers until delivery of orders.					4
2	Students cooperate with stakeholders in order to generate new ideas.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students implement knowledge and skills related to his / her field by taking into account his / her legal, social and ethical responsibilities.			2

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	2	28
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	3	12	36
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	1	25	25
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	20	20
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	35	0	153