Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| MANAGEMENT ACCOUNTING | İŞY2233380 | 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) | Lect. Nuri GÜLTEKİN |
| 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 | Have knowledge to follow the scientific information about the business management literature, the ability of assessment and apply about the whole current business functions . | X | |||||
| 2 | Have the theoretical ability to establish a relationship among business management literature and other related disciplines. | X | |||||
| 3 | Students recognize and comment the mathematical calculations, the accounting records and financial analysis concerning their business activities. | X | |||||
| 4 | Have the knowledge and equipment to follow the relevant legislation and fulfill the legal responsibility of the company. | X | |||||
| 5 | Have knowledge about economic literature in order to manage resources of the company effectively. | X | |||||
| 6 | Have the ability to develop innovative recommendations about solutions regarding the problems faced by the management, production and marketing. | X | |||||
| 7 | Students able to identify, analyze and propose solutions to the problems about the issues related to the field at a basic level studies. | X | |||||
| 8 | Have a perspective to evaluate with a critical approach the basic level of knowledge and skills about the functions carried out by a company, compare the situations faced in business and literature, include the experiences on their learning process. | X | |||||
| 9 | Students follow and evaluate national and international developments regarding the business operations. | X | |||||
| 10 | Students able to communicate by expressing ideas and knowledge stating clearly and concisely both orally and in writing. | X | |||||
| 11 | Students effectively use the Turkish language in written and oral communication. | X | |||||
| 12 | Students have professional foreign language to do international correspondence in the field. | ||||||
| 13 | Have ability to use communication technologies effectively that can helpful in business life. | ||||||
| 14 | Aware to adopt a quality-oriented approach in the operating activities and use in application as well. | X | |||||
| 15 | Comply with the laws and rules of professional ethics about their personal responsibilities. | X | |||||
| 16 | Students aware that business activities should respect on public health, environmental protection and job security issues also in their professional decisions take into consideration these issues. | ||||||
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 | İŞY2233380 | 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) | Lect. Nuri GÜLTEKİN |
| 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 | Have knowledge to follow the scientific information about the business management literature, the ability of assessment and apply about the whole current business functions . | X | |||||
| 2 | Have the theoretical ability to establish a relationship among business management literature and other related disciplines. | X | |||||
| 3 | Students recognize and comment the mathematical calculations, the accounting records and financial analysis concerning their business activities. | X | |||||
| 4 | Have the knowledge and equipment to follow the relevant legislation and fulfill the legal responsibility of the company. | X | |||||
| 5 | Have knowledge about economic literature in order to manage resources of the company effectively. | X | |||||
| 6 | Have the ability to develop innovative recommendations about solutions regarding the problems faced by the management, production and marketing. | X | |||||
| 7 | Students able to identify, analyze and propose solutions to the problems about the issues related to the field at a basic level studies. | X | |||||
| 8 | Have a perspective to evaluate with a critical approach the basic level of knowledge and skills about the functions carried out by a company, compare the situations faced in business and literature, include the experiences on their learning process. | X | |||||
| 9 | Students follow and evaluate national and international developments regarding the business operations. | X | |||||
| 10 | Students able to communicate by expressing ideas and knowledge stating clearly and concisely both orally and in writing. | X | |||||
| 11 | Students effectively use the Turkish language in written and oral communication. | X | |||||
| 12 | Students have professional foreign language to do international correspondence in the field. | ||||||
| 13 | Have ability to use communication technologies effectively that can helpful in business life. | ||||||
| 14 | Aware to adopt a quality-oriented approach in the operating activities and use in application as well. | X | |||||
| 15 | Comply with the laws and rules of professional ethics about their personal responsibilities. | X | |||||
| 16 | Students aware that business activities should respect on public health, environmental protection and job security issues also in their professional decisions take into consideration these issues. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |