ECTS - Managerial Accounting
Managerial Accounting (MAN401) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Managerial Accounting | MAN401 | 7. Semester | 3 | 0 | 0 | 3 | 7 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, 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;
|
| Course Content | Theory and technique of cost determination under the job casting and process costing methods of cost finding, budgeting, cost-volume-profit analysis, analysis of financial statements, cost allocations, basics of accounting concepts. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Nature of Managerial Accounting | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 1-18) |
| 2 | Cost Flow to Financial Statements | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 24-29) |
| 3 | Costs Classifications for Decision Making | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 44-46) |
| 4 | Cost-Volume Relations | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 29-35) |
| 5 | Determining Cost Functions (1): Engineering and Account Analyses, Simple Mathematical and Statistical Techniques | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 35-41) |
| 6 | Determining Cost Functions (2): Regression and Correlation Analysis | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 41-42, 67- 69) |
| 7 | Midterm Exam | Time subject to change |
| 8 | Cost-Volume-Profit Analysis | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 190-202) |
| 9 | Target Profit and Breakeven Analysis, Parameter Changes in Profit Function | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 202-210) |
| 10 | Cost-Volume-Profit Analysis in Multi- Product Situations | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 210-213,) |
| 11 | Variable Costing and Segment Reporting | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 235-257) |
| 12 | Differential Analysis | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 537-558) |
| 13 | Joint Products and Management Decisions | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 558-562) |
| 14 | Standard Costs and Variance Analysis | Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill (pp. 428-450) |
| 15 | Final Exam |
Sources
| Course Book | 1. Garrison Ray H., Noreen Eric W., Brewer Peter H., Mardini, Raina U. 2014 Managerial Accounting, 2nd Edition, McGraw Hill |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 2 | 20 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 55 |
| Toplam | 4 | 115 |
| Percentage of Semester Work | 60 |
|---|---|
| Percentage of Final Work | 40 |
| 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 | Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge | X | ||||
| 2 | To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes. | X | ||||
| 3 | To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business. | |||||
| 4 | To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained | X | ||||
| 5 | Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management | X | ||||
| 6 | Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction. | X | ||||
| 7 | Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development. | |||||
| 8 | To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently. | X | ||||
| 9 | To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes. | X | ||||
| 10 | To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English | X | ||||
| 11 | To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values | |||||
| 12 | Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving | X | ||||
| 13 | . | |||||
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 | |||
| Project | |||
| Report | |||
| Homework Assignments | 2 | 15 | 30 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 25 | 25 |
| Prepration of Final Exams/Final Jury | 1 | 40 | 40 |
| Total Workload | 171 | ||