| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SY207 | Management Accounting | Compulsory | 2 | 3 | 4 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Giving management accounting concepts and techniques and using this information in economic decision making process |
| Name of Lecturer(s) |
| Öğr. Gör. İbrahim KÖKSAL |
| Learning Outcomes |
| 1 | Gaining general knowledge of management accounting | | 2 | To gain appropriate decision making ability by establishing cost, volume and profit relation | | 3 | Gain the ability to analyze and use cost information in decision making | | 4 | Perform performance analysis for management's planning and control function | | 5 | Understanding and developing the budgeting system and using it as a management tool |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| 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. Topics include accounting analysis and management's decision-making function, information for planning purposes, cost-volume profit analysis, break-even analysis, using budgets as a planning tool, and production budgets. |
| Weekly Detailed Course Contents |
|
| 1 | Introduction to management accounting | | | | 2 | Cost Concepts and Classification I | | | | 3 | Cost Concepts and Classification II | | | | 4 | Cost-Volume-Profit Analysis I | | | | 5 | Cost-Volume-Profit Analysis II | | | | 6 | Direct Costing I | | | | 7 | Direct Costing II | | | | 8 | Profit Planning I + MIDTERM EXAM | | | | 9 | Profit Planning II | | | | 10 | Flexible Budgeting and Difference Analysis I | | | | 11 | Flexible Budgeting and Difference Analysis II | | | | 12 | Responsibility accounting and profitability analysis | | | | 13 | Responsibility accounting and profitability analysis | | | | 14 | Standard Costing | | | | 15 | FINAL EXAM | | |
|
| Recommended or Required Reading |
| Sait Y. Kaygusuz, Şükrü Dokur, Management Accounting, Dora Basım Yayın, 2015.
Gürbüz Gökçen, Emre Horasan, Hakan Çelenk, Management Accounting and Applications, Beta Publications, 2014 |
| 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 | | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Question-Answer | 14 | 2 | 28 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 6 | 6 |
| Individual Study for Final Examination | 1 | 8 | 8 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 3 | 3 | 3 | 5 | 5 | 5 | 4 | 2 | 4 | 4 | 5 | 5 | 3 | 5 | | LO2 | 3 | 4 | 5 | 5 | 3 | 4 | 4 | 4 | 3 | 4 | 4 | 5 | 5 | 5 | 4 | | LO3 | 5 | 4 | 5 | 5 | 4 | 3 | 4 | 3 | 5 | 5 | 4 | 5 | 3 | 4 | 5 | | LO4 | 5 | 5 | 4 | 3 | 5 | 4 | 5 | 4 | 4 | 5 | 5 | 4 | 4 | 4 | 3 | | LO5 | 5 | 4 | 4 | 4 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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