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FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of MANAGEMENT INFORMATION SYSTEMS

Course Catalog
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FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of MANAGEMENT INFORMATION SYSTEMS /
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YBS3017Managerial Accounting3+0+0ECTS:4
Year / SemesterFall Semester
Level of CourseFirst Cycle
Status Elective
DepartmentDEPARTMENT of MANAGEMENT INFORMATION SYSTEMS
Prerequisites and co-requisitesNone
Mode of Delivery
Contact Hours14 weeks - 3 hours of lectures per week
LecturerProf. Dr. Abdülkadir PEHLİVAN
Co-LecturerProf. Dr. Fikret ÇANKAYA
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
To provide students with basic knowledge about managerial accounting.
 
Learning OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
LO - 1 : Define managerial accounting. 3,41,5,
LO - 2 : explain the relationships between cost accounting and managrial accounting.3,41,5,
LO - 3 : use modern costing methods in terms of managerial accounting.3,41,5,
LO - 4 : examine the suitability of cost methods for businesses.3,41,5,
LO - 5 : use modern costing methods in business activities.3,41,5,
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

 
Contents of the Course
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.
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Course introduction, Definition of Terms Related to Managemerial Accounting
 Week 2Relationships Between Cost Accounting, Financial Accounting and Managemerial Accounting
 Week 3Use of Managemerial Accounting in Decision Making Processes
 Week 4Classification of Costs
 Week 5Cost - Volume - Profit Analysis (break-even analysis or break-even analysis)
 Week 6Operating Leverage Analysis
 Week 7Full Cost, Variable Cost and Normal Cost Methods in Determining the Product Cost
 Week 8Profit Planning in Businesses - Budgets
 Week 9Mid-Term Exam
 Week 10Standard Costing and Deviation Analysis
 Week 11Flexible Budgets and General Production Cost Analysis
 Week 12Cost Analyzes Valid in Management Decisions
 Week 13Stock Management and Control
 Week 14Financial Analysis - 1
 Week 15Financial Analysis - 2
 Week 16End-of-term Exam
 
Textbook / Material
1Haftacı, V. 2015; Yönetim Muhasabasi, Umuttepe Yayınları.
 
Recommended Reading
1Weygandt, J.J., Kimmel, P. D., Aly, M. I. 2020; Managerial Accounting, Wiley.
 
Method of Assessment
Type of assessmentWeek NoDate

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 workDuration (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 load100