TÜRKÇE
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Information
| Code | MG31760 |
| Name | Managerial Accounting |
| Term | 2022-2023 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator |
Course Goal / Objective
The main goal of this course is to explain students how they can use their accounting information in planning-control activities and decision making. Beside these, technological changes and their effect on cost/management accounting and modern management accounting techniques/theories are main objectives of this course.
Course Content
Cost classification, cost system, cost evaluation methods, cost volume profit analysis, budgeting, decision making, effects of technological changes on management accounting, modern management accounting theories and tecniques
Course Precondition
none
Resources
Üretim ve Hizmet işletmeleri için Maliyet Muhasebesi ve Maliyet Yönetimi Prof. Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ
Notes
all books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understanding the basic principles of accounting, auditing and tax and using these principles effectively in the decision-making process. |
| LO02 | Listing, defining and explaining the purpose of use of the basic theoretical models in the field of accounting science and newly introduced systems in the literature; specifies the strengths and weaknesses of each model and/or system |
| LO03 | Understand the legal and ethical issues encountered in the accounting profession. |
| LO04 | Explain by researching how to interpret the results obtained as a result of the application of models in the field of accounting science |
| LO05 | Application by combining business management methods and accounting methods |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the results obtained from the application of the models in the accounting discipline | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Uses the basic techniques of financial analysis to achieve the best result. | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has the ability to communicate orally and in writing. | 4 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Do researches on the science of accounting, to form the basis for the decision-making process |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | An Overview | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Cost classification and cost concepts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Cost systems and financial statements | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Cost evaluation methods | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 5 | Cost-volume-profit analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 6 | Budgeting- master and flexible budgets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 7 | Technological changes and the effects on accounting systems | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Activity based costing and activity based cost management | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Theory of constraints | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 11 | Throughput accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 12 | JIT production and inventory costing system and cost of quality | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 13 | Balanced scorecard | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 14 | 1Using cost information in decision making process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 15 | Using cost information in decision making process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||