Managerial Accounting (MAN401) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Managerial Accounting	MAN401	7. Semester	3	0	0	3	7

Pre-requisite Course(s)
N/A

Course Language	English
Course Type	Compulsory Departmental Courses
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
#	Program Qualifications / Competencies	1	2	3	4	5
1	Gains the ability to use knowledge by acquiring conceptual and practical understanding of all core functions of business.					X
2	Identifies problems related to the field of business and effectively uses scientific approaches in problem-solving and decision-making processes.					X
3	Demonstrates and analyzes the environmental, social, global impacts and legal consequences of practices related to core business functions.
4	Analyzes information and reports relevant to businesses at national, regional, and global levels, and sets strategic goals based on the results obtained.				X
5	Gains the ability to use, report, and interpret Business Information Systems and their sub-modules required for business management.					X
6	Plans the necessary activities such as taking risks, securing resources, conducting market analysis, and preparing business plans for starting a new venture and ensuring its sustainability with innovative and creative thinking, and applies the acquired knowledge accordingly.			X
7	Supports oneself and the organization in terms of innovation and continuous improvement, while being aware that the process of research and learning is lifelong and following scientific and technological developments related to business.
8	Acquires the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.			X
9	Conducts scientific research in the field of business and reports the research findings to be used in managerial decision-making processes.				X
10	Uses effective verbal, written, and visual communication methods to convey information related to the field of business in the language of instruction and professional English.			X
11	Develops awareness of professional ethics, environmental sensitivity, sustainability, social responsibility, and cultural, societal, and universal values.
12	Takes initiative in working effectively with different disciplines or multicultural teams, assuming responsibility, conducting risk analysis, adapting to change, and applying critical thinking and problem-solving skills				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