Managerial Accounting (MAN401) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Managerial Accounting	MAN401	Area Elective	3	0	0	3	7

Pre-requisite Course(s)
N/A

Course Language	English
Course Type	Elective Courses
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	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
#	Program Qualifications / Competencies	1	2	3	4	5
1	Gain sufficient knowledge in mathematics, science and computing; be able to use theoretical and applied knowledge in these areas to solve engineering problems related to information systems.			X
2	To be able to identify, define, formulate and solve complex engineering problems; to be able to select and apply appropriate analysis and modeling methods for this purpose.
3	Designs a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; applies modern design methods for this purpose.
4	To be able to develop, select and use modern techniques and tools required for the analysis and solution of complex problems encountered in information systems engineering applications; to be able to use information technologies effectively.
5	Designs and conducts experiments, collects data, analyzes and interprets results to investigate complex engineering problems or research topics specific to the discipline of information systems engineering.
6	Can work effectively in disciplinary and multidisciplinary teams; can work individually.
7	a. Communicates effectively both orally and in writing; writes effective reports and understands written reports, prepares design and production reports, makes effective presentations, gives and receives clear and understandable instructions. b. Knows at least one foreign language.
8	To be aware of the necessity of lifelong learning; to be able to access information, to be able to follow developments in science and technology and to be able to renew himself/herself continuously.
9	a. Acts in accordance with the principles of ethics, gains awareness of professional and ethical responsibility. b. Gains knowledge about the standards used in information systems engineering applications.
10	a. Gains knowledge about business life practices such as project management, risk management and change management. b. Gains awareness about entrepreneurship and innovation. c. Gains knowledge about sustainable development.
11	a. To be able to acquire knowledge about the universal and social effects of information systems engineering applications on health, environment and safety and the problems of the era reflected in the field of engineering. b. Gains awareness of the legal consequences of engineering solutions.

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