MG31760 Managerial Accounting

6 ECTS - 3-0 Duration (T+A)- . Semester- 3 National Credit

Information

Code MG31760
Name Managerial Accounting
Term 2024-2025 Academic Year
Semester . Semester
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


Course Goal / Objective

The main goal of this course is to explain students how they can use their accounting information in planning-control activities and decision making. Beside these, technological changes and their effect on cost/management accounting and modern management accounting techniques/theories are main objectives of this course.

Course Content

Cost classification, cost system, cost evaluation methods, cost volume profit analysis, budgeting, decision making, effects of technological changes on management accounting, modern management accounting theories and tecniques

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 books


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Understanding the basic principles of accounting, auditing and tax and using these principles effectively in the decision-making process.
LO02 Listing, defining and explaining the purpose of use of the basic theoretical models in the field of accounting science and newly introduced systems in the literature; specifies the strengths and weaknesses of each model and/or system
LO03 Understand the legal and ethical issues encountered in the accounting profession.
LO04 Explain by researching how to interpret the results obtained as a result of the application of models in the field of accounting science
LO05 Application by combining business management methods and accounting methods


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making 3
PLO02 Bilgi - Kuramsal, Olgusal Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects.
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession. 4
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the results obtained from the application of the models in the accounting discipline
PLO05 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods. 3
PLO06 Bilgi - Kuramsal, Olgusal Uses the basic techniques of financial analysis to achieve the best result.
PLO07 Bilgi - Kuramsal, Olgusal Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. 3
PLO08 Beceriler - Bilişsel, Uygulamalı In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. 4
PLO09 Beceriler - Bilişsel, Uygulamalı In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively.
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has the ability to communicate orally and in writing. 4
PLO11 Yetkinlikler - Öğrenme Yetkinliği Practices and inquires methods, if he considers it necessary to develop and implement new ways of working.
PLO12 Yetkinlikler - Öğrenme Yetkinliği Do researches on the science of accounting, to form the basis for the decision-making process


Week Plan

Week Topic Preparation Methods
1 An Overview Reading material related to the topic Öğretim Yöntemleri:
Anlatım
2 Cost classification and cost concepts Reading material related to the topic Öğretim Yöntemleri:
Anlatım
3 Cost systems and financial statements Reading material related to the topic Öğretim Yöntemleri:
Anlatım
4 Cost evaluation methods Reading material related to the topic Öğretim Yöntemleri:
Anlatım
5 Cost-volume-profit analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım
6 Budgeting- master and flexible budgets Reading material related to the topic Öğretim Yöntemleri:
Anlatım
7 Technological changes and the effects on accounting systems Reading material related to the topic Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Activity based costing and activity based cost management Reading material related to the topic Öğretim Yöntemleri:
Anlatım
10 Theory of constraints Reading material related to the topic Öğretim Yöntemleri:
Anlatım
11 Throughput accounting Reading material related to the topic Öğretim Yöntemleri:
Anlatım
12 JIT production and inventory costing system and cost of quality Reading material related to the topic Öğretim Yöntemleri:
Anlatım
13 Balanced scorecard Reading material related to the topic Öğretim Yöntemleri:
Anlatım
14 1Using cost information in decision making process Reading material related to the topic Öğretim Yöntemleri:
Anlatım
15 Using cost information in decision making process Reading material related to the topic Öğretim Yöntemleri:
Anlatım
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 3 42
Out of Class Study (Preliminary Work, Practice) 14 5 70
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 15 15
Final Exam 1 30 30
Total Workload (Hour) 157
Total Workload / 25 (h) 6,28
ECTS 6 ECTS

Update Time: 07.05.2024 04:57