Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| MANAGEMENT ACCOUNTING | MLY2233380 | 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) | Assist.Prof. Adem Bağış ALÇİÇEK |
| 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 | Has basic, current and practical knowledge about his/her profession. | ||||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | ||||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | ||||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | ||||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | ||||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | ||||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | 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 | MLY2233380 | 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) | Assist.Prof. Adem Bağış ALÇİÇEK |
| 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 | Has basic, current and practical knowledge about his/her profession. | ||||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | ||||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | ||||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | ||||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | ||||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | ||||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |