ECTS - Managerial Accounting
Managerial Accounting (ISL401) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Managerial Accounting | ISL401 | 7. Semester | 3 | 0 | 0 | 3 | 7 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| 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 Lecturer(s) |
|
| 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;
|
| 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 |
Sources
| 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 | 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 | ||