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Information
| Code | MG22703 |
| Name | Managerial Accounting |
| Term | 2022-2023 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
1 |
Course Goal / Objective
The aim of this course is to familiarize the students with basic principles and concepts about cost accounting.
Course Content
Costing in united manufacturing, activity based costing, standard cost system.
Course Precondition
none
Resources
Üretim ve Hizmet işletmeleri için Maliyet Muhasebesi ve Maliyet Yönetimi Prof. Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ
Notes
all Available books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn the basic concepts of management accounting |
| LO02 | Learns the preparation of reports used in performance analysis |
| LO03 | Learns the design of performance measurement systems |
| LO04 | Learn to combine business management methods with accounting techniques |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Defining the basic functions of the business and explaining their relations with each other. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Defining the basic theories and models of business management, numerical and statistical methods. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Applying the models used in business management. | 2 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Evaluating the results of the models applied in business management in terms of different sectors. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be able to define business problems arising from internal and external environmental conditions and changes. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | To be able to solve basic business problems with analytical thinking ability. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | To be able to reach the most appropriate result by using numerical and statistical analysis programs in the solution of business problems. | 3 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Bireysel ve/veya ekip içinde sorumluluk alarak, takım üyesi olarak etkin çalışma. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Self-development by following current developments with the awareness of the continuity of learning in business life. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Synthesizing the information obtained by using different sources within the framework of academic rules. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | To be able to associate the knowledge gained in the field of business with the knowledge in different fields. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Effectively presenting the information and comments obtained by using different sources within the framework of academic rules, verbally and in writing. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Using terms and concepts in business terminology effectively in written and oral presentations. | 4 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | To act in accordance with ethical and legal issues encountered in the field of business administration and in different professional fields. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Identifying problems with a critical perspective and suggesting solutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Managerial Accounting: An Overview, Managerial Accounting and Cost Concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Job-Order Costing | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | 1-Job-Order Costing | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Cost-Volume-Profit Relationships | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Variable Costing and Segment Reporting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | 1Tools for Management, Activity-Based Costing: A Tool to Aid Decision Making | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Tools for Management, Activity-Based Costing: A Tool to Aid Decision Making | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | 1-Flexible Budgets and Performance Analysis, Standard Costs and Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | 2-Flexible Budgets and Performance Analysis, Standard Costs and Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Flexible Budgets and Performance Analysis, Standard Costs and Variances | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Profit Planning | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Capital Budgeting Decisions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | 1-Examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Examples | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 4 | 56 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 8 | 16 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 4 | 4 |
| Final Exam | 2 | 8 | 16 |
| Total Workload (Hour) | 148 | ||
| Total Workload / 25 (h) | 5,92 | ||
| ECTS | 6 ECTS | ||