ECTS - Managerial Accounting

Atılım University - ECTS INFORMATION GUIDE

Managerial Accounting (MAN401) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Managerial Accounting MAN401 3 0 0 3 7
Pre-requisite Course(s)
N/A
Course Language English
Course Type N/A
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
Major Area Courses X
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
1 2 3 4 5
1 Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge X
2 To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes. X
3 To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business.
4 To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained X
5 Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management X
6 Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction. X
7 Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development.
8 To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently. X
9 To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes. X
10 To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English X
11 To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12 Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving X
13 .

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