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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IFN 7024 BUDGETING AND FINANCIAL CONTROL COMPULSORY 3 0 0 7

Offered By

Finance Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR NEVSER MINE TÜKENMEZ

Offered to

Finance Non-Thesis (Evening) Non-Thesis Master of Finance (Evening)

Course Objective

To prepare business budgets that form business budget system, to plan business budget and use as audit instrument

Learning Outcomes of the Course Unit

1   Knows business budget system 2   Prepares budgets that take place in business budget system 3   Prepares responsibility reports 4   Reports according to full costing and variable costing 5   Uses Excel for budgeting

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction and Course Description 2 Financial Planning: Scope, Assumption, Dimentions and Process 3 General Information About Business Budgets 4 General Principles of Budgeting and Scope of Business Budgeting System 5 Responsibility Accounting 6 Preperation of Budgets:Sales and Production Budget 7 Direct Material Budget, Direct Labor Budget 8 General Production Budget, Cost of Production Budget and Cost of Sales Budget 9 Operations Budget, Investment Budget 10 Cash Budget, Financing Budget 11 Budgeting in Manufacturing Enterprise: Monografi 12 Budgeting in Trade Enterprise: Monografi 13 Full and Variable Costing 14 Preparation of Responsibility Reports

Recomended or Required Reading

Işletme Bütçeleri- Prof. Dr. Tuna Taner ve Prof. Dr. Semra Öncü Kar Planlamasında Işletme Bütçelerinin Kullanımı- Dr. Mine Tükenmez

Planned Learning Activities and Teaching Methods

Detailed in assessment methods and ECTS table.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FCG FINAL COURSE GRADE 3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparation for midterm exam 14 4 56 Preparation for final exam 1 30 30 Preparations before/after weekly lectures 1 37 37 Final 1 3 3 Midterm 1 2 2 TOTAL WORKLOAD (hours) 170

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1