TYPE OF COURSE UNIT | Elective Course |
LEVEL OF COURSE UNIT | Master's Degree With Thesis |
YEAR OF STUDY | - |
SEMESTER | - |
NUMBER OF ECTS CREDITS ALLOCATED | 10 |
NAME OF LECTURER(S) | Associate Professor Soner Gökten
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LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students; 1) appreciate how management accounting information can assist management in planning, monitoring performance of, controlling and making decisions in, their area of responsibility 2) calculate standard costs for the material, labour and variable overhead elements of cost of a product or service; 3) explain the role of budgets and standard costing within organisations; 4) prepare and interpret budgets, standard costs and variance statements 5) explain why organisations set out financial plans in the form of budgets, typically for a financial year; 6) prepare functional budgets for material usage and purchase, labour and overheads, including budgets for capital expenditure and depreciation
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MODE OF DELIVERY | Face to face |
PRE-REQUISITES OF THE COURSE | No |
RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
COURSE DEFINITION | This course addresses the use of financial accounting information and financial reports to support operating and strategic decisions. It helps the students to gain a deeper understanding of the cost, expense and loss concepts, cost-profit-volume analysis, methods for determination of the cost of goods manufactured and cost of goods in process, unit costs, and the budgeting process. |
COURSE CONTENTS | WEEK | TOPICS |
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1st Week | Managerial Accounting and Business Environment | 2nd Week | Cost Terms, Concepts and Classification | 3rd Week | Cost Behaviour: Analysis and Use | 4th Week | Cost- Volume- Profit Relationship | 5th Week | Profit Planning I | 6th Week | Profit Planning I | 7th Week | Standart Costs I | 8th Week | Mid-term examination | 9th Week | Standart Costs II | 10th Week | Flexible Budgets and Overhead Analysis I | 11th Week | Flexible Budgets and Overhead Analysis II | 12th Week | Segment Reporting and Decentralization | 13th Week | Relevant Costs for Decision Making I | 14th Week | Relevant Costs for Decision Making II |
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RECOMENDED OR REQUIRED READING | Kamil Büyükmirza, Yönetim ve Maliyet Muhasebesi, Ankara: Gazi Kİtabevi. |
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Problem Solving |
ASSESSMENT METHODS AND CRITERIA | | Quantity | Percentage(%) |
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Mid-term | 1 | 40 | Total(%) | | 40 | Contribution of In-term Studies to Overall Grade(%) | | 40 | Contribution of Final Examination to Overall Grade(%) | | 60 | Total(%) | | 100 |
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ECTS WORKLOAD |
Activities |
Number |
Hours |
Workload |
Midterm exam | 1 | 3 | 3 | Preparation for Quiz | | | | Individual or group work | 14 | 4 | 56 | Preparation for Final exam | 1 | 100 | 100 | Course hours | 14 | 3 | 42 | Preparation for Midterm exam | 1 | 95 | 95 | Laboratory (including preparation) | | | | Final exam | 1 | 3 | 3 | Homework | | | | Total Workload | | | 299 |
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Total Workload / 30 | | | 9,96 |
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ECTS Credits of the Course | | | 10 |
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LANGUAGE OF INSTRUCTION | Turkish |
WORK PLACEMENT(S) | No |
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