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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 3001 MANAGERIAL ACCOUNTING COMPULSORY 3 0 0 3

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

International Trade

Course Objective

Providing decision taking skills in terms of management based on costs.

Learning Outcomes of the Course Unit

1   To summarize cost-expense-expenditure concepts 2   To analyze deviations of costs 3   To summarize the effect of costs on management decisions 4   To detect cost-volume-profit relationships and analyze 5   To prepare income statements arranged according to full costing, variable costing and direct material costing systems

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Cost Concepts and Cost Classification 2 Cost Behaviour 3 Manufacturing Costs 4 Allocation of Overhead Costs 5 Job Order Costing System 6 Activity Based Costing 7 Midterm Exam 8 Midterm Exam 9 Process Costing 10 Standard Costing System 11 Production Budgets 12 Budget Variance Analysis 13 Full Costing, Variable Costing, Costing Based on Direct Materials 14 Managerial Decisions Based on Costs 15 Final Exam 16 Final Exam

Recomended or Required Reading

Kamil BÜYÜKMIRZA. Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 2010, Ankara Yurdakul ÇALDAĞ, Maliyet ve Yönetim Muhasebesi Uygulamaları, Gazi Kitabevi, 8. Baskı, 2011, Ankara, Vasfi HAFTACI. Yönetim Muhasebesi, Umuttepe Yayınları, 2010 Süleyman Yükçü, Yönetim Muhasebesi (Yöneticiler Için), Altın Nokta Basım Yayın, 2007, Izmir Alparslan PEKER, Modern Yönetim Muhasebesi

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 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

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

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 12 3 36 Preparations before/after weekly lectures 12 2 24 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 84

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 PO.14 PO.15 LO.1 5 5 5 LO.2 5 5 5 LO.3 5 5 5 LO.4 5 5 5 LO.5 5 5 5