It is aimed to prepare and report financial information for decisions to be taken at various management levels in order to realize the objectives of the enterprise.
Course Content
This course contains; Introduction to management accounting,Cost Concepts and classification,Cost Concepts and classification,Cost-Volume-Profit Analysis,Cost-Volume-Profit Analysis,Direct Costing,Direct Costing,Profit planning,Profit planning,Flexible Budget and difference analysis,Flexible Budget and difference analysis,Responsibility accounting and profitability analysis,Responsibility accounting and profitability analysis,Standard Costing.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to define the basic concepts of managerial accounting.
6, 9
A
2. Will be able to choose the most appropriate one among the alternatives in accounting decision-making processes.
6, 9
A
3. Will be able to analyze cost-volume-profit.
6, 9
A
4. Will be able to make predictions for the future by interpreting the data and information obtained from financial accounting.
6, 9
A
5. Will be able to establish a relationship between managerial accounting and other branches of accounting.
6, 9
A
Teaching Methods:
6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Introduction to management accounting
2
Cost Concepts and classification
3
Cost Concepts and classification
4
Cost-Volume-Profit Analysis
5
Cost-Volume-Profit Analysis
6
Direct Costing
7
Direct Costing
8
Profit planning
9
Profit planning
10
Flexible Budget and difference analysis
11
Flexible Budget and difference analysis
12
Responsibility accounting and profitability analysis
13
Responsibility accounting and profitability analysis
14
Standard Costing
Resources
Management Accounting and Applications, Gürbüz Gökçen, Beta Publications
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
X
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
2
28
Guided Problem Solving
14
2
28
Resolution of Homework Problems and Submission as a Report
0
0
0
Term Project
14
2
28
Presentation of Project / Seminar
14
2
28
Quiz
0
0
0
Midterm Exam
0
0
0
General Exam
0
0
0
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
112
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(112/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
MANAGEMENT ACCOUNTING
-
Spring Semester
2+0
2
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Elective
Course Coordinator
Lect. Nuri GÜLTEKİN
Name of Lecturer(s)
Assoc.Prof. Feyza DEREKÖY
Assistant(s)
Aim
It is aimed to prepare and report financial information for decisions to be taken at various management levels in order to realize the objectives of the enterprise.
Course Content
This course contains; Introduction to management accounting,Cost Concepts and classification,Cost Concepts and classification,Cost-Volume-Profit Analysis,Cost-Volume-Profit Analysis,Direct Costing,Direct Costing,Profit planning,Profit planning,Flexible Budget and difference analysis,Flexible Budget and difference analysis,Responsibility accounting and profitability analysis,Responsibility accounting and profitability analysis,Standard Costing.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to define the basic concepts of managerial accounting.
6, 9
A
2. Will be able to choose the most appropriate one among the alternatives in accounting decision-making processes.
6, 9
A
3. Will be able to analyze cost-volume-profit.
6, 9
A
4. Will be able to make predictions for the future by interpreting the data and information obtained from financial accounting.
6, 9
A
5. Will be able to establish a relationship between managerial accounting and other branches of accounting.
6, 9
A
Teaching Methods:
6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Introduction to management accounting
2
Cost Concepts and classification
3
Cost Concepts and classification
4
Cost-Volume-Profit Analysis
5
Cost-Volume-Profit Analysis
6
Direct Costing
7
Direct Costing
8
Profit planning
9
Profit planning
10
Flexible Budget and difference analysis
11
Flexible Budget and difference analysis
12
Responsibility accounting and profitability analysis
13
Responsibility accounting and profitability analysis
14
Standard Costing
Resources
Management Accounting and Applications, Gürbüz Gökçen, Beta Publications
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
X
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
