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| SEC 417 | Managerial Accounting | 3+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | A course of introduction to managerial accounting. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Define managerial accounting. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | LO - 2 : | Explain relationship among financial accounting, cost accounting and managerial accounting. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | LO - 3 : | Use modern costing methods for managerial accounting. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | LO - 4 : | Analyse costing methods to the corporations. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | LO - 5 : | Designe modern costing methods to corporation activities. | 1,2,3,4,5,6,7,8,9,10 | 1,2 | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Definition of managerial accounting, the relationship among financial accounting, cost accounting and managerial accounting, essential principles of cost accounting, analysis of cost-volume-profit, relevant costs and income analysis regarding decision making processes, full and variable costing, pricing policy, modern costing methods for managerial accounting, standard costing. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Introduction to course, syllbus and course requirements
Consept of managerial accounting and aim of managerial accounting | | | Week 2 | Relationship of Financial, Management , and Cost Accounting | | | Week 3 | Strategic Managerial Accounting
Cost Concepts, Terms, and Classification | | | Week 4 | Determination Cost Behavior | | | Week 5 | The Analysis of Mixed cost | | | Week 6 | Cost-Volume-Profit Analysis | | | Week 7 | Some Applications of Break Even Analysis
| | | Week 8 | Cost Concepts for Desicion Making | | | Week 9 | Mid-term exam | | | Week 10 | Other Desicion Making AppCost Concepts roaches | | | Week 11 | Pricing Policies | | | Week 12 | The Latest Developments in Managerial Accounting and Modern Costing Methods | | | Week 13 | Just İn Time | | | Week 14 | Quality Costing | | | Week 15 | Activity Based Costing | | | Week 16 | End-of-term exam | | | |
| 1 | YÜKÇÜ, S. 2007, Yönetim Açısından Maliyet Muhasebesi, Derya Kitabevi Yayını, İzmir. | | | |
| 1 | GÜRSOY, C.T.1997, Yönetim ve Maliyet Muhasebesi, Lebib Yalkın Yayınları, İstanbul.
| | | 2 | ÜSTÜN, R. 1992, Yönetim Muhasebesi, Bilim Teknik Yayınevi, İstanbul | | | 3 | HACIRÜSTEMOĞLU, R. 1998, Yönetim Muhasebesi,Türkmen Kitebevi,İstanbul.
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| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 19/11/2016 | 1,5 | 50 | | End-of-term exam | 16 | 12/01/2017 | 1,5 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 4 | 14 | 56 | | Arasınav için hazırlık | 8 | 2 | 16 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 11 | 3 | 33 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 150 |
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