Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| MANAGEMENT ACCOUNTING | MVU2233380 | Spring Semester | 2+0 | 2 | 4 |
| Course Program | Cuma 09:00-09:45 Cuma 10:00-10:45 |
| 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) | Lect. Abdulkadir ÇELİK |
| 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. |
| Course Learning Outcomes | 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 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | 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 | |||||
| 4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
| 5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
| 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 gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
| 8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | X | |||||
| 9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
| 10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
| 11 | 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 | |||||
| 12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
| 13 | Organize and analyze financial statements. | ||||||
| 14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
| 15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. | ||||||
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 | MVU2233380 | Spring Semester | 2+0 | 2 | 4 |
| Course Program | Cuma 09:00-09:45 Cuma 10:00-10:45 |
| 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) | Lect. Abdulkadir ÇELİK |
| 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. |
| Course Learning Outcomes | 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 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | 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 | |||||
| 4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
| 5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
| 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 gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
| 8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | X | |||||
| 9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
| 10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
| 11 | 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 | |||||
| 12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
| 13 | Organize and analyze financial statements. | ||||||
| 14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
| 15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |