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
Supportive Courses X
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 An ability to apply knowledge of mathematics, science, and engineering
2 An ability to design and conduct experiments, as well as to analyze and interpret data
3 An ability to design a system, component, or process to meet desired needs
4 An ability to function on multi-disciplinary teams
5 An ability to identify, formulate and solve engineering problems
6 An ability to use the techniques, skills, and modern engineering tools necessary for engineering practice
7 An understanding of professional and ethical responsibility
8 An ability to communicate effectively
9 An understanding the impact of engineering solutions in a global and societal context and recognition of the responsibilities for social problems
10 A knowledge of contemporary engineering issues
11 Skills in project management and recognition of international standards and methodologies
12 Recognition of the need for, and an ability to engage in life-long learning

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