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| YBS3017 | Managerial Accounting | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of MANAGEMENT INFORMATION SYSTEMS | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Abdülkadir PEHLİVAN | | Co-Lecturer | Prof. Dr. Fikret ÇANKAYA | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To provide students with basic knowledge about managerial accounting. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Define managerial accounting. | 3,4 | 1,5, | | LO - 2 : | explain the relationships between cost accounting and managrial accounting. | 3,4 | 1,5, | | LO - 3 : | use modern costing methods in terms of managerial accounting. | 3,4 | 1,5, | | LO - 4 : | examine the suitability of cost methods for businesses. | 3,4 | 1,5, | | LO - 5 : | use modern costing methods in business activities. | 3,4 | 1,5, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Definition of managerial accounting, the relationship among financial accounting, cost accounting and managerial accounting, essential principles of cost accounting, analysis of cost-volume-profit, relevant costs and income analysis regarding decision making processes, full and variable costing, pricing policy, modern costing methods for managerial accounting, standard costing. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Course introduction, Definition of Terms Related to Managemerial Accounting | | | Week 2 | Relationships Between Cost Accounting, Financial Accounting and Managemerial Accounting | | | Week 3 | Use of Managemerial Accounting in Decision Making Processes | | | Week 4 | Classification of Costs | | | Week 5 | Cost - Volume - Profit Analysis (break-even analysis or break-even analysis) | | | Week 6 | Operating Leverage Analysis | | | Week 7 | Full Cost, Variable Cost and Normal Cost Methods in Determining the Product Cost | | | Week 8 | Profit Planning in Businesses - Budgets | | | Week 9 | Mid-Term Exam | | | Week 10 | Standard Costing and Deviation Analysis | | | Week 11 | Flexible Budgets and General Production Cost Analysis | | | Week 12 | Cost Analyzes Valid in Management Decisions | | | Week 13 | Stock Management and Control | | | Week 14 | Financial Analysis - 1 | | | Week 15 | Financial Analysis - 2 | | | Week 16 | End-of-term Exam | | | |
| 1 | Haftacı, V. 2015; Yönetim Muhasabasi, Umuttepe Yayınları. | | | |
| 1 | Weygandt, J.J., Kimmel, P. D., Aly, M. I. 2020; Managerial Accounting, Wiley. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 27/11/2023 | 60 | 50 | | End-of-term exam | 16 | 15/01/2024 | 60 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 2 | 14 | 28 | | Arasınav için hazırlık | 1 | 8 | 8 | | Arasınav | 1 | 1 | 1 | | Ödev | 3 | 2 | 6 | | Dönem sonu sınavı için hazırlık | 2 | 7 | 14 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 100 |
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