COURSE UNIT TITLE

: FINANCIAL AND MANAGERIAL ACCOUNTING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MBA 5045 FINANCIAL AND MANAGERIAL ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Business Administration (English)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR PINAR EVRIM MANDACI

Offered to

Business Administration (English)

Course Objective

The objective of this course is to provide the students with the skills required to deal with the Generally Accepted Accounting Principles; the ability to apply principles in selecting appropriate accounting policies for effective financial reporting; the ability to prepare basic financial statements. Additionally, the course will cover cost accounting and budgeting processes.

Learning Outcomes of the Course Unit

1   Explain the objective of financial reporting, the elements of the financial statements, and the related key accounting assumptions and principles
2   To be able to generate basic financial statements in order to understand and compare the information provided in each
3   Explain the valuation and reporting of assets, liabilities and equity
4   Prepare static and flexible budgets and use them for planning and performance evaluation purposes
5   Conduct accounting and costing information analyses for different types of operational decisions

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Generally Accepted Accounting Principles Framework
2 Generally Accepted Accounting Principles Framework
3 Accounting Cycle
4 Preparation of Financial Statements
5 Cashflow
6 Inventory and Cost Flow Assumptions
7 Financial Assets
8 Midterm
9 Plant Assets and Intangibles
10 Current and Long Term Liabilities
11 Budgeting Process for Planning
12 Budgeting Process for Performance Evaluation
13 Measuring Business Unit Performance
14 Review

Recomended or Required Reading

Kimmel, Weygandt and Kieso (2009). Accounting, Tools for Business Decision Making. John Wiley & Sons, Inc.

Planned Learning Activities and Teaching Methods

Lecture, discussions, case studies, problem solving.

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


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

Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will describe and compare the Generally Accepted Accounting Principles.
2. The students will prepare and evalate basic financial statements.
3. The students will illustrate the valuation and reporting aspects of different financial reporting items.
4. The students will generate and evaluate static and flexible budgets.
5. The students will conduct cost information for analysis of different types of operational decisions.

Language of Instruction

English

Course Policies and Rules

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

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 13 3 39
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 20 20
Preparation for final exam 1 25 25
Preparing assignments 12 2 24
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 136

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.153543555
LO.251553555
LO.351553553
LO.451553543
LO.551553545