| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İP208B2 | Management Accounting | Compulsory | 2 | 4 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| The management accountancy course contains the necessary information to compile and report the financial information required by the business and aims to enable the students to acquire the skills to produce the information needed by various management levels to make decisions. |
| Name of Lecturer(s) |
| Öğr. Gör. Aydoğan DURSUN |
| Learning Outcomes |
| 1 | To understand the general concepts related to management | | 2 | managers with accounting methods to create strategies that create | | 3 | The strategies identified to determine the pros and cons about | | 4 | decide the outcome of the analyzes conducted |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Topics include accounting analysis and management decision-making, information for planning purposes, cost-volume profit analysis, break-even analysis, use of budgets as planning tools, and production budgets. |
| Weekly Detailed Course Contents |
|
| 1 | Basic concepts of management accounting | | | | 2 | Cost information as management decision tool | | | | 3 | Variable cost method
| | | | 4 | Full cost method
| | | | 5 | Pricing decisions
| | | | 6 | Alternative choice decisions
| | | | 7 | Financial control system | | | | 8 | midterm | | | | 9 | Responsibility centers in the financial control system
| | | | 10 | Application examples - 2
| | | | 11 | Measuring the effectiveness of the managers
| | | | 12 | Preparation of reports
| | | | 13 | Application examples - 1
| | | | 14 | Interpretation of reports
| | | | 15 | Application examples - 3
| | |
|
| Recommended or Required Reading |
| Management Accounting, A. Sait Sevgener and Rüstem Hacırüstemoğlu, Istanbul, 1998. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 3 | 3 | 9 |
| Individual Study for Final Examination | 3 | 3 | 9 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 3 | 2 | 3 | 2 | 3 | 2 | 3 | 2 | 1 | | LO2 | 4 | 4 | 3 | 4 | 4 | 3 | 2 | 3 | 2 | 2 | | LO3 | 3 | 3 | 3 | 2 | 3 | 4 | 4 | 4 | 3 | 1 | | LO4 | 2 | 3 | 2 | 3 | 3 | 2 | 4 | 2 | 2 | 2 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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