Managerial Accounting (ISL401) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Managerial Accounting ISL401 3 0 0 3 7
Pre-requisite Course(s)
Course Language Turkish
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. Ali Rıza Zafer SAYAR
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;
  • To determine the behaviour of costs and expenses as activity changes
  • To identify relevant data for managerial decision making
  • To evaluate alternative ways to cost inventory
  • To determine prices and prepare budgets
  • To control costs by comparing the actual values with the standard or planned ones
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 Introduction to Managerial Accounting Related chapters of the course book
2 Types of Expenses Related chapters of the course book
3 Cost Concepts Related chapters of the course book
4 Cost -Volume-Profit Analysis Related chapters of the course book
5 Cost -Volume -Profit Analysis Related chapters of the course book
6 Incremental Analysis Related chapters of the course book
7 Incremental Analysis Related chapters of the course book
8 Midterm Exam
9 Full, normal and variable costing Related chapters of the course book
10 Full, normal and variable costing Related chapters of the course book
11 Joint Products - Byproducts Related chapters of the course book
12 Cost Allocation Related chapters of the course book
13 Pricing Related chapters of the course book
14 Pricing Related chapters of the course book
15 Business Budgets Related chapters of the course book
16 Business Budgets Related chapters of the course book
17 Review
18 Final Exam


Course Book 1. Kamil Büyükmirza, 2013, Yönetim ve Maliyet Muhasebesi, 13. Basım, Gazi Kitabevi

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory 1 30
Application - -
Field Work 1 30
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 2 10
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury - -
Final Exam/Final Jury 1 55
Toplam 5 125
Percentage of Semester Work 45
Percentage of Final Work 55
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
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
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