MG2807 Profit Planning (Budgeting)

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code MG2807
Name Profit Planning (Budgeting)
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 4-0 (T-A) (17 Week)
ECTS 8 ECTS
National Credit 4 National Credit
Teaching Language Türkçe
Level Doktora Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Doç. Dr. ELİF NURSUN DEMİRCİOĞLU


Course Goal / Objective

The main goal of this course is to explain the students for using their accounting information about profit planning- control activities and therefore preparing master budget, flexible budget and making variance analysis to correct variances.

Course Content

The importance of profit planning-control for businesses, master budget and flexible budgets, variance analysis

Course Precondition

none

Resources

lecture notes

Notes

all books


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Understand Business Process and Profit Planning-Control Concept and It's Characteristics
LO02 Explaine Budgeting Objectives and It's Advantages
LO03 Understand of Master Budget and Stages of Master Budget and Apply on Computer for Each Stage Detaily
LO04 Prepare of Projected Income Statement and Projected Balance Sheet and Projected Cash-Flow Statement on Computer
LO05 Prepare Flexible Budgets on Computer


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains the basic theoretical models for accounting field 4
PLO02 Bilgi - Kuramsal, Olgusal Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession 3
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the findings as a result of models used in accounting methods 4
PLO05 Bilgi - Kuramsal, Olgusal Creates sufficient knowledge to find a solution to the problems met by accountants
PLO06 Bilgi - Kuramsal, Olgusal Contributes to accountants by following the basic steps of the methods used in accounting
PLO07 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods 4
PLO08 Bilgi - Kuramsal, Olgusal Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually
PLO09 Beceriler - Bilişsel, Uygulamalı Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal
PLO10 Beceriler - Bilişsel, Uygulamalı Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively 3
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life
PLO12 Yetkinlikler - Öğrenme Yetkinliği Develops and implements new research methods that will contribute to the development of the accounting field
PLO13 Yetkinlikler - Öğrenme Yetkinliği Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field
PLO14 Yetkinlikler - Öğrenme Yetkinliği Forms the basis for the decision-making process by researching on the science of accounting field 3


Week Plan

Week Topic Preparation Methods
1 Business Process and Profit Planning-Control Concept and it's Characteristics Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası
2 Objectives of Budgeting and It's Advantages Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası
3 Master Budget and Steps of Master Budget Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası
4 Sales Budget and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
5 Production Budget and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
6 Direct Material Cost Budget and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Deney / Laboratuvar, Problem Çözme
7 Direct Labor Cost Budget and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Ödev, Proje / Tasarım, Performans Değerlendirmesi
9 Factory Overhead Cost Budget and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
10 Ending Inventory Budget- Cost of Goods Sold Budget and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
11 Projected Income Statement and Projected Balance Sheet and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
12 Cash-Flow Budget and Projected Cas-Flow Statement and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
13 Flexible Budgets and Computer Applications Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
14 1Variance Analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
15 Variance Analysis Reading material related to the topic Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme
16 Term Exams Exam Preparation Ölçme Yöntemleri:
Ödev, Proje / Tasarım, Performans Değerlendirmesi
17 Term Exams Exam Preparation Ölçme Yöntemleri:
Ödev, Proje / Tasarım, Performans Değerlendirmesi


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 8 112
Assesment Related Works
Homeworks, Projects, Others 2 4 8
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 24 24
Total Workload (Hour) 212
Total Workload / 25 (h) 8,48
ECTS 8 ECTS

Update Time: 07.05.2024 04:58