| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | YÖN206 | Management Accounting | Compulsory | 2 | 4 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of this course, to emphasizes the need to management accounting system for strategic decisions and management information system. |
| Name of Lecturer(s) |
|
| Learning Outcomes |
| 1 | Learning the basic concepts of management accounting | | 2 | Türk İstiklal Savaşı’nın sebep ve sonuçlarını değerlendirme | | 3 | Learning the main purposes of accounting and calculating costs of the units | | 4 | Learning the paths for the preparation of business budgets | | 5 | Understanding the methods used in the planning of profit | | 6 | Understanding the principle of pricing, capital investment decisions and transfer pricing |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| In this course, profit planning methods, the accounting information needed by business managers, pricing and capital investment decisions, transfer pricing and budgeting issues will be discussed |
| Weekly Detailed Course Contents |
|
| 1 | Cost information for the purpose of planning and control | | | | 2 | profit planning | | | | 3 | Break-even charts and profit volume | | | | 4 | Accounting data for management decisions | | | | 5 | pricing decisions | | | | 6 | Capital investment decisions | | | | 7 | Analysis of investment alternatives | | | | 8 | Midterm exam | | | | 9 | Centrifugal administrative control activities | | | | 10 | Part performance of the methods used in measurement of | | | | 11 | In-firm pricing (transfer pricing) methods | | | | 12 | budgeting | | | | 13 | The main budget plan | | | | 14 | Profit planning General Practice | | | | 15 | Cost information for the purpose of planning and control | | | | 16 | Final exam | | |
|
| Recommended or Required Reading |
| BÜYÜKMİRZA, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, ANKARA-TÜRKİYE * GÜRSOY, Cudi Tuncer, Yönetim ve Maliyet Muhasebesi, Beta Basım Yayım Dağıtım A.Ş., İSTANBUL-TÜRKİYE * Necmettin Erdoğan, Metin Saban; Maliyet ve Yönetim Muhasebesi, 5. Baskı, Beta Basım Yayım Dağıtım A.Ş., İstanbul 2010. |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 40 | | Individual Study for Mid term Examination | 15 | 60 | | SUM | 100 | |
| Final Examination | 1 | 60 | | Individual Study for Final Examination | 15 | 40 | | 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 |
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| Workload Calculation |
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| Midterm Examination | 1 | 15 | 15 |
| Final Examination | 1 | 15 | 15 |
| Individual Study for Mid term Examination | 15 | 3 | 45 |
| Individual Study for Final Examination | 15 | 3 | 45 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | | | | 5 | | | LO2 | | | | | | | | LO3 | | 5 | | | | 5 | | LO4 | | | 4 | 3 | | | | LO5 | | | | | | | | LO6 | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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