ECTS - Selective Topics in Cost and Managerial Accounting
Selective Topics in Cost and Managerial Accounting (MAN610) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Selective Topics in Cost and Managerial Accounting | MAN610 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Technical Elective Courses |
| Course Level | Ph.D. |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | It is intended that this course should make significant contribution to the students’ theoretical understanding and skills development on managerial accounting. |
| Course Learning Outcomes |
The students who succeeded in this course;
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| Course Content | Cost distribution methods, process costing and job-order costing methods, activity-based costing, cost behavior analysis, decision process using financial data, operations budget. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Introduction to Managerial Accounting | Related chapters of the course book |
| 2 | Types of Expenses | Related chapters of the course book |
| 3 | Cost Concepts | Related chapters of the course book |
| 4 | Cost -Volume-Profit Analysis | Related chapters of the course book |
| 5 | Cost -Volume -Profit Analysis | Related chapters of the course book |
| 6 | Incremental Analysis | Related chapters of the course book |
| 7 | Incremental Analysis | Related chapters of the course book |
| 8 | Midterm Exam | |
| 9 | Full, normal and variable costing | Related chapters of the course book |
| 10 | Full, normal and variable costing | Related chapters of the course book |
| 11 | Joint Products - Byproducts | Related chapters of the course book |
| 12 | Cost Allocation | Related chapters of the course book |
| 13 | Pricing | Related chapters of the course book |
| 14 | Pricing | Related chapters of the course book |
| 15 | Business Budgets | Related chapters of the course book |
| 16 | Business Budgets | Related chapters of the course book |
| 17 | General Review | |
| 18 | Final Exam |
Sources
| Course Book | 1. Charles T. Horngren, Srikant M. Datar, Madhav Rajan (2011). Cost Accounting - A Managerial Emphasis |
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Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | 1 | 25 |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 35 |
| Final Exam/Final Jury | 1 | 40 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | X |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | 1. To have the ability to present a research problem, develop hypotheses, make research designs, reach conclusions by using qualitative/quantitative methods, and make academic publications by making the necessary literature review. | X | ||||
| 2 | 2. To be aware of research ethics. | |||||
| 3 | 3. To contribute to the process of becoming an information society by constantly following technological, social or cultural developments in the academic and professional context. | |||||
| 4 | 4. To be able to look at the problems that arise in businesses both theoretically, conceptually and from the perspective of a researcher. | X | ||||
| 5 | 5. To be able to use knowledge that requires expertise in analyzing, synthesizing and evaluating new and complex ideas by comprehending the interaction between various disciplines related to the field of business. | X | ||||
| 6 | 6. To be able to produce solutions by developing new strategic approaches by thinking holistically and creatively in complex situations that are not foreseen to be encountered in applications in the field of business. | X | ||||
| 7 | 7. To be able to master the basic concepts and methods in the field of general business administration. | |||||
| 8 | 8. To be able to dominate the academic literature and international developments in the field of general business administration. | |||||
| 9 | 9. To be able to transfer information about the business area by using effective verbal, written and visual communication methods. | |||||
| 10 | 10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values | |||||
| 11 | 11. To be able to work effectively with different disciplines or multicultural teams, to take responsibility, to make risk analysis, to keep up with change, to think critically and to use initiative in problem solving | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 2 | 28 |
| Presentation/Seminar Prepration | 1 | 15 | 15 |
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 15 | 15 |
| Prepration of Final Exams/Final Jury | 1 | 20 | 20 |
| Total Workload | 126 | ||