ECTS - Managerial Accounting
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) |
|---|
| N/A |
| 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 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 | X |
|---|---|
| Major Area Courses | |
| 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 | Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics | |||||
| 2 | Acquiring the skills of macro level economic analysis | |||||
| 3 | Acquiring the skills of micro level economic analysis | |||||
| 4 | Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level | |||||
| 5 | Learning different approaches on economic and related issues | |||||
| 6 | Acquiring the quantitative and/or qualitative techniques in economic analysis | |||||
| 7 | Improving the ability to use the modern software, hardware and/or technological devices | |||||
| 8 | Developing intra-disciplinary and inter-disciplinary team work skills | X | ||||
| 9 | Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning | X | ||||
| 10 | Adopting work ethic and social responsibility | |||||
| 11 | Developing the skills of communication. | |||||
| 12 | Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs. | |||||
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 | ||