Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
MANAGEMENT ACCOUNTING | MVU2233380 | Spring Semester | 2+0 | 2 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Elective |
Course Coordinator | Lect. Nuri GÜLTEKİN |
Name of Lecturer(s) | Lect. Oktay DALKIRAN |
Assistant(s) | |
Aim | It is aimed to prepare and report financial information for decisions to be taken at various management levels in order to realize the objectives of the enterprise. |
Course Content | This course contains; Introduction to management accounting,Cost Concepts and classification,Cost Concepts and classification,Cost-Volume-Profit Analysis,Cost-Volume-Profit Analysis,Direct Costing,Direct Costing,Profit planning,Profit planning,Flexible Budget and difference analysis,Flexible Budget and difference analysis,Responsibility accounting and profitability analysis,Responsibility accounting and profitability analysis,Standard Costing. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1. Will be able to define the basic concepts of managerial accounting. | 6, 9 | A |
2. Will be able to choose the most appropriate one among the alternatives in accounting decision-making processes. | 6, 9 | A |
3. Will be able to analyze cost-volume-profit. | 6, 9 | A |
4. Will be able to make predictions for the future by interpreting the data and information obtained from financial accounting. | 6, 9 | A |
5. Will be able to establish a relationship between managerial accounting and other branches of accounting. | 6, 9 | A |
Teaching Methods: | 6: Experiential Learning, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | Introduction to management accounting | |
2 | Cost Concepts and classification | |
3 | Cost Concepts and classification | |
4 | Cost-Volume-Profit Analysis | |
5 | Cost-Volume-Profit Analysis | |
6 | Direct Costing | |
7 | Direct Costing | |
8 | Profit planning | |
9 | Profit planning | |
10 | Flexible Budget and difference analysis | |
11 | Flexible Budget and difference analysis | |
12 | Responsibility accounting and profitability analysis | |
13 | Responsibility accounting and profitability analysis | |
14 | Standard Costing |
Resources |
Management Accounting and Applications, Gürbüz Gökçen, Beta Publications |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | X | |||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |
ECTS / Workload Table | ||||||
Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
Course Hours | 14 | 2 | 28 | |||
Guided Problem Solving | 14 | 2 | 28 | |||
Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
Term Project | 14 | 2 | 28 | |||
Presentation of Project / Seminar | 14 | 2 | 28 | |||
Quiz | 0 | 0 | 0 | |||
Midterm Exam | 0 | 0 | 0 | |||
General Exam | 0 | 0 | 0 | |||
Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
Total Workload(Hour) | 112 | |||||
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(112/30) | 4 | |||||
ECTS of the course: 30 hours of work is counted as 1 ECTS credit. |
Detail Informations of the Course
Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
MANAGEMENT ACCOUNTING | MVU2233380 | Spring Semester | 2+0 | 2 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Elective |
Course Coordinator | Lect. Nuri GÜLTEKİN |
Name of Lecturer(s) | Lect. Oktay DALKIRAN |
Assistant(s) | |
Aim | It is aimed to prepare and report financial information for decisions to be taken at various management levels in order to realize the objectives of the enterprise. |
Course Content | This course contains; Introduction to management accounting,Cost Concepts and classification,Cost Concepts and classification,Cost-Volume-Profit Analysis,Cost-Volume-Profit Analysis,Direct Costing,Direct Costing,Profit planning,Profit planning,Flexible Budget and difference analysis,Flexible Budget and difference analysis,Responsibility accounting and profitability analysis,Responsibility accounting and profitability analysis,Standard Costing. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1. Will be able to define the basic concepts of managerial accounting. | 6, 9 | A |
2. Will be able to choose the most appropriate one among the alternatives in accounting decision-making processes. | 6, 9 | A |
3. Will be able to analyze cost-volume-profit. | 6, 9 | A |
4. Will be able to make predictions for the future by interpreting the data and information obtained from financial accounting. | 6, 9 | A |
5. Will be able to establish a relationship between managerial accounting and other branches of accounting. | 6, 9 | A |
Teaching Methods: | 6: Experiential Learning, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | Introduction to management accounting | |
2 | Cost Concepts and classification | |
3 | Cost Concepts and classification | |
4 | Cost-Volume-Profit Analysis | |
5 | Cost-Volume-Profit Analysis | |
6 | Direct Costing | |
7 | Direct Costing | |
8 | Profit planning | |
9 | Profit planning | |
10 | Flexible Budget and difference analysis | |
11 | Flexible Budget and difference analysis | |
12 | Responsibility accounting and profitability analysis | |
13 | Responsibility accounting and profitability analysis | |
14 | Standard Costing |
Resources |
Management Accounting and Applications, Gürbüz Gökçen, Beta Publications |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | X | |||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |