Managerial Accounting (MAN401) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Managerial Accounting	MAN401	Area Elective	3	0	0	3	7

Pre-requisite Course(s)
N/A

Course Language	English
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. Kamil Büyükmirza
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; Distinguish between Financial and Managerial Accounting and understand the pragmatic approach of Managerial Accounting as opposed to the rule-based approach of Financial Accounting Differentiate between costs for external reporting and costs for decision making. Analyze costs according to variability and determine cost functions of a business Conduct cost-volume-profit analysis and use the results in profit planning and other managerial decisions Use differential analysis for special decisions Conduct standard cost variance analysis for cost control
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	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
#	Program Qualifications / Competencies	1	2	3	4	5
1	Adequate knowledge in mathematics, science and computing fields; ability to apply theoretical and practical knowledge of these fields in solving engineering problems related to information systems.			X
2	Ability to identify, define, formulate and solve complex engineering problems; selecting and applying proper analysis and modeling techniques for this purpose.
3	Ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; ability to apply modern design methods for this purpose.
4	Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in information systems engineering applications; ability to use information technologies effectively.
5	Ability to gather data, analyze and interpret results for the investigation of complex engineering problems or research topics specific to the information systems discipline.
6	Ability to work effectively in inter/inner disciplinary teams; ability to work individually.
7	a. Effective oral and written communication skills in Turkish; ability to write effective reports and comprehend written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions. b. Knowledge of at least one foreign language; ability to write effective reports and comprehend written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8	Recognition of the need for lifelong learning; the ability to access information and follow recent developments in science and technology with continuous self-development.
9	a. Ability to behave according to ethical principles, awareness of professional and ethical responsibility. b. Knowledge of the standards utilized in information systems engineering applications.
10	a. Knowledge on business practices such as project management, risk management and change management. b. Awareness about entrepreneurship, and innovation. c. Knowledge on sustainable development.
11	a. Knowledge of the effects of information systems engineering applications on the universal and social dimensions of health, environment, and safety. b. Awareness of the legal consequences of engineering solutions.

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