ECTS - Selective Topics in Cost and Managerial Accounting
Selective Topics in Cost and Managerial Accounting (ISL610) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Selective Topics in Cost and Managerial Accounting | ISL610 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Technical Elective Courses |
| Course Level | Ph.D. |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | It is intended that this course should make a significant contribution to the students’ theoretical understanding and skills development on cost and managerial accounting. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Cost distribution methods, process costing and job-order costing methods, activity-based costing, cost behavior analysis, decision process using financial data, operations budget. |
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 | General Review | |
| 18 | Final Exam |
Sources
| Course Book | 1. H. Kamil Büyükmirza, 2021, Maliyet ve Yönetim Muhasebesi, 24. Basım, Gazi Kitabevi |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | 1 | 25 |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 35 |
| Final Exam/Final Jury | 1 | 40 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| 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 | Possesses the ability to conduct comprehensive literature reviews, formulate research problems, develop hypotheses, design research, and apply qualitative and quantitative methods to reach conclusions, ultimately leading to the ability to produce academic publications. | X | ||||
| 2 | Demonstrates awareness of research ethics. | |||||
| 3 | Contributes to the development of an information society by continuously following technological, social, and cultural advancements in academic and professional contexts. | |||||
| 4 | Approaches problems arising in businesses from theoretical, conceptual, and research-oriented perspectives. | X | ||||
| 5 | Understands the interaction between various disciplines related to the field of business and utilizes knowledge requiring expertise to analyze, synthesize, and evaluate new and complex ideas. | X | ||||
| 6 | In the face of unforeseen complex situations in business practice, produces solutions by developing new strategic approaches through holistic and creative thinking. | X | ||||
| 7 | Possesses a solid command of fundamental concepts and methodologies in the field of general business administration. | |||||
| 8 | Has a comprehensive understanding of the academic literature and international developments in the field of general business. | |||||
| 9 | Effectively communicates information related to the field of business using verbal, written, and visual communication methods. | |||||
| 10 | Demonstrates awareness of professional ethics, environmental sensitivity, sustainability, social responsibility, and cultural, societal, and universal values. | |||||
| 11 | Works effectively with different disciplines or multicultural teams, takes responsibility, conducts risk analysis, adapts to change, engages in critical thinking, and takes initiative in problem-solving. | |||||
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 | 1 | 15 | 15 |
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 15 | 15 |
| Prepration of Final Exams/Final Jury | 1 | 20 | 20 |
| Total Workload | 126 | ||