COURSE UNIT TITLE

: ACCOUNTING FOR DECISION MAKING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 4222 ACCOUNTING FOR DECISION MAKING ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR ÇAĞNUR BALSARI

Offered to

BUSINESS ADMINISTRATION

Course Objective

The objective of this course is to examine the role of accounting in the design of management control systems. This subject encompasses performance measurement at an individual and business subunit level and its effects on incentives and decisions. A key by-product of performance measurement is tension between optimal decision-making and optimal incentives. Students are expected to be able to use cost ana management accounting information in business decision-making.

Learning Outcomes of the Course Unit

1   Be able to describe the role and importance of management and financial accounting information in decision making in a business environment.
2   Be able to identify different cost concepts in order to use them in different business decisions.
3   Be able to prepare budgets in order to use them in planning and performance evaluation.
4   Be able to prepare performance reports in order to use them in business unit and managerial performance evaluation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

ACC 3001 - COST AND MANAGERIAL ACCOUNTING

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction
2 Decision Making and Relevant Information
3 Decision Making and Relevant Information
4 Pricing Decisions and Cost Management Case
5 Process Costing
6 Process Costing
7 Capacity Case
8 Strategy, Balanced Scorecard and Strategic Profitability Analysis
9 Strategy, Balanced Scorecard and Strategic Profitability Analysis Case
10 Management Control Systems, Transfer Pricing
11 Transfer Pricing Case
12 Performance measurement, Compensation, Multinational Considerations

Recomended or Required Reading

Williams, Haka, Bettner, Carcello. (2010). Financial Accounting. 15th Eds. San Francisco: McGraw Hill Publishing.

Planned Learning Activities and Teaching Methods

1. Lectures
2. Case Discussions
3. Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 PSL ProblemSolving
3 FN Final
4 FCG FINAL COURSE GRADE MT * 0.40 + PSL * 0.20 + FN * 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 + PSL * 0.20 +RST * 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. Students will be able to list the differences of financial accounting information and managerial accounting information.
2. Students will be able to analyze the relationships between basic items in financial statements and interpret their results for decision making purposes.
3. Students will be able to analyze/design internal control structures for business unit and managerial perfromance evaluation.
4. Students will be able to prepare static and flexible budgets and use them for planning and performance evaluation purposes.
5. Students will be able to conduct accounting and costing information analyses for different types of operational decisions

Language of Instruction

English

Course Policies and Rules

1. All assignments should be submitted on time. Otherwise will not be accepted.
2. Attending at least 70 percent of the lectures is mandatory.
3. Violations of plagiarism of any kind will result in a disciplinary action.

Contact Details for the Lecturer(s)

Office: 118

Office Hours

Tues. 10:00-12:00 or by appointment

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 1,5 18
Preparation for midterm exam 1 15 15
Preparation for final exam 1 20 20
Preparing assignments 12 1 12
Preparing assignments 4 5 20
Final 1 1,5 2
Midterm 1 1,5 2
TOTAL WORKLOAD (hours) 125

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.1354332232524423
LO.2245232322423424
LO.3234342332523424
LO.4344342434534424

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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