Managerial Accounting (ISL401) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Managerial Accounting	ISL401		3	0	0	3	7

Pre-requisite Course(s)
N/A

Course Language	Turkish
Course Type	N/A
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)	Prof. Dr. Ali Rıza Zafer SAYAR
Course Assistants
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; To determine the behaviour of costs and expenses as activity changes To identify relevant data for managerial decision making To evaluate alternative ways to cost inventory To determine prices and prepare budgets To control costs by comparing the actual values with the standard or planned ones
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	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	Review
18	Final Exam

Sources

Course Book	1. Kamil Büyükmirza, 2013, Yönetim ve Maliyet Muhasebesi, 13. Basım, Gazi Kitabevi

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	-	-
Laboratory	1	30
Application	-	-
Field Work	1	30
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	2	10
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	-	-
Final Exam/Final Jury	1	55
Toplam	5	125

Percentage of Semester Work	45
Percentage of Final Work	55
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
#	Program Qualifications / Competencies	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