Managerial Accounting (ISL401) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Managerial Accounting ISL401 Area Elective 3 0 0 3 7
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type Elective Courses
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 X
Major Area Courses
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 Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics
2 Acquiring the skills of macro level economic analysis
3 Acquiring the skills of micro level economic analysis
4 Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level
5 Learning different approaches on economic and related issues
6 Acquiring the quantitative and/or qualitative techniques in economic analysis
7 Improving the ability to use the modern software, hardware and/or technological devices
8 Developing intra-disciplinary and inter-disciplinary team work skills X
9 Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning X
10 Adopting work ethic and social responsibility
11 Developing the skills of communication.
12 Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs.

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