Managerial Accounting (MAN401) Ders Detayları

Course Name Corse Code Dönemi Lecture Hours Uygulama Saati Lab Hours Credit ECTS
Managerial Accounting MAN401 Elective Courses 3 0 0 3 7
Pre-requisite Course(s)
N/A
Course Language İngilizce
Course Type General Elective Courses (Group C)
Course Level Lisans
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;
  • 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 Full, normal and variable costing Related chapters of the course book
12 Joint Products - Byproducts Related chapters of the course book
13 Cost Allocation Related chapters of the course book
14 Pricing Related chapters of the course book
15 Pricing Related chapters of the course book
16 Business Budgets Related chapters of the course book
17 Business Budgets Related chapters of the course book
18 General Review
19 Final Exam

Sources

Course Book 1. Charles T. Horngren, Srikant M. Datar, Madhav Rajan (2011). Cost Accounting - A Managerial Emphasis

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