Managerial Accounting

Course Code:

BBA 341

Course Type:

Area Elective

P:

3

Application:

0

Credits:

3

ECTS:

7

Prerequisite Courses:

Principles of Financial Accounting

Course Language:

İngilizce

Course Objectives:

Accounting is a course which is designed to provide students with a basic understanding of how managers use accounting information in making decisions, planning the future activities of the firm and controlling the actions of other members within the firm. In this respect, the course aims to build a theoretical framework to understand internal accounting systems and to equip students with the necessary techniques as to how this framework is used to solve actual real world managerial decision problems.

Course Content:

Cost Terms and Classification; Job Order Costing; Process Costing,; Cost Behaviour Analysis and Use; Cost Volume Profit Analysis,; Profit Planning ; Master Budget

Course Methodology:

1: Lecture, 2: Question-Answer, 3: Discussion, 4: Simulation, 5: Case Study

Course Evaluation Methods:

A: Testing B: Presentation, C: Homework, D: Project, E: Laboratory

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Course Learning Outcomes

Learning Outcomes	Program Learning Outcomes	Teaching Methods	Assessment Methods
1.Can use relevant information in making decisions	1,3,8,10	1-2-3	A-C
2.Can explain cost terms, concepts and classifications.	1,3,4,10	1-2-3	A-C
3. Can explain the purpose of various costing systems	1,3,10	1-2-3	A-C
4. Can calculate costs for job costing and process costing.	1,3,8,10	1-2-3	A-C
5.Can prepare a master budget and a flexible budget,	1,3,10	1-2-3	A-C
6. Can prepare and interpret a cost-volume profit graph.	1,3,4,8,10	1-2-3	A-C
7. Can compute the break-even point and determine the level of sales needed to achieve a desired target profit.	1,3,4,8,10	1-2-3	A-C

Course Flow

Week	Topics	Study Materials
1	- Introduction to Managerial Accounting
2	- Cost Terms, Concepts and Classifications
3	-Job Order Costing
4	- Problems of Overhead Applications
5	- Process Costing
6	- General Review Problems
7	- Mid-Term Exam-1
8	- Cost Behaviour Analysis and Use
9	Cost -Volume -Profit Analysis
10	Mid-Term Exam-2
11	Activity-Based Costing: A Tool to Aid Decision Making
12	Profit Planning
13	Master Budget
14	General Review
15	Final Exam

Recommended Sources

Textbook	Managerial Accounting by Garrison, Noreen, Brewer, 13thEdition, McGraw-Hill Companies, 2010.
Additional Resources

Material Sharing

Documents
Assignments
Exams

Assessment

IN-TERM STUDIES	NUMBER	PERCENTAGE
Mid-terms	2	80
Quizzes	2	20
Assignment
Total		100
CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE	1	50
CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE		50
Total		100

Course’s Contribution to Program

DERSİN PROGRAM ÇIKTILARINA KATKISI
No	Program Öğrenme Çıktıları	Katkı Düzeyi
No	Program Öğrenme Çıktıları	1	2	3	4	5
1	Gaining knowledge of business terms and applying these to institutions and business administrations. With this knowledge being able to analyze problems, and come up with creative solutions.					X
2	Commenting on the effect's of social behaviour, personality and organizational culture at the global level.			X
3	Applying knowledge acquired in the field.				X
4	Review of the economic and legal problems of organizations, and application of creative solutions.			X
5	Being able to correctly investigate and interpret government policy effects on foreign trade.	X
6	Analyzing global order economically and politically, in addition being able to analyze the geographical affects of this perspective.	X
7	In organizational analysis being able to see unethical situations in advance and prevent them from occurring, also gaining the ability to apply these traits in functional areas.	X
8	Analyzing the great economies of the world and apprehending in what dimension added value for multi- national and financial fırms is created.			X
9	Presenting ınternational marketing bases and gaining the necessary traits to become a brand and develop better communication strategies.	X
10	To provide management, control and decision-making abilities and to use these in social and professional relationships.					X
11	Assessment of countries’ international economical policies on the bases of regional and foreign polices.	X
12	Understanding of statistical data, being able to implement and complete projects based on this data.	X
13	In the process of collecting and analyzing data, under the guidance of social responsibility, understandıng ethical principals and knowing how to implement them.	X
14	Using the projects generated for the betterment of society and sharing them with sensitivity.	X
15	Being able to take and implement strategic decisions on issues generated by cross cultural differences in international trade.	X
16	Under the guidance of ınternational relationships being able to analyze Turkey’s foreign policies and added value. In this perspective being able to interpret international and supra-national politics	X
17	Providing the information learned in a computing environment in order to provide functional values and analytical skills.			X
18	Gaining a fair understanding of national and international markets and having the skills to analyze the consumer affects in a common market. Being able to identify the right consumers.		X

ECTS

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Course Duration (Including the exam week: 15x Total course hours)	15	3	45
Hours for off-the-classroom study (Pre-study, practice)	15	3	45
Mid-terms	2	10	20
Quiz	3	5	15
Home Work	5	3	20
Final examination	1	10	10
Total Work Load			150
Total Work Load / 25 (h)			6
ECTS Credit of the Course			6

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Managerial Accounting

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