TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	2
SEMESTER	Fourth Term (Spring)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Instructor Azer Önel
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Understand basic accounting concepts. 2) Basic accounting records and financial statements can be prepared. Understand and interpret financial statements 3) Explain cost-volume and profit analysis, identify break-even point 4) Define cost concepts, use costing methods in production and service systems 5) . 6) . 7) . 8) . 9) . 10) Can explain the concept of activity based costing.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The course is designed to show the role of management accounting information in organizational control and examines a range of emerging issues in management accounting such as activity based costing, value management, non financial measures of performance and management accounting in service industries.
COURSE CONTENTS	WEEK TOPICS 1st Week Basic Accounting Concepts 2nd Week Basic Financial Statements and Performance Evaluation 3rd Week Merchandising Activities and Inventory 4th Week Assets and Depreciation 5th Week Liabilities and Equity 6th Week Financial markets ant Investments 7th Week Cost Concepts 8th Week Midterm 9th Week Cost-Volume-Profit 10th Week Costing Systems 11th Week Costing Systems 12th Week Cost Allocation 13th Week Decision Analysis 14th Week Decision Analysis
RECOMENDED OR REQUIRED READING	Financial & Managerial Accounting: The Basis for Business Decisions, J R Williams, S F Haka, M S Bettner & J V Carcello, McGraw-Hill, 14th ed., 2008 Introduction to Managerial Accounting, J M Folk, R H Garrison & E Noreen, McGraw-Hill, 2002. Principles of Accounting, B E Needles, Jr., M Powers, S Crosson, Houghton Mifflin, 2002. Accounting Principles, J J Weygandt, D E Kieso, & P D Kimmel, Wiley, 8th ed., 2008. Management Accounting, A A Atkinson, R S Kaplan, S Mark & S Young, Pearson-Prentice Hall, 4th ed., 2004
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 35 Quiz 1 20 Attendance 1 10 Total(%) 65 Contribution of In-term Studies to Overall Grade(%) 65 Contribution of Final Examination to Overall Grade(%) 35 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 2 2 Preparation for Quiz 1 2 2 Individual or group work 14 3 42 Preparation for Final exam 1 20 20 Course hours 14 4 56 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 2 2 Homework Total Workload 144 Total Workload / 30 4,8 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION
WORK PLACEMENT(S)	No