TÜRKÇE
ENGLISH
Information
| Code | BAC324 |
| Name | Management Accounting |
| Term | 2023-2024 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
1 |
Course Goal / Objective
It is aimed to improve the problem solving skills of the students by transferring the management accounting knowledge to the students theoretically and practically.
Course Content
It includes information on students' management accounting, decision-making processes and planning and budgeting activities, Cost Volume Profit analysis (Break-even Point).
Course Precondition
No prerequisites for the course
Resources
Cost and Management Accounting, Kamil Büyükmirza, 2021, Ankara Gazi Publishing House
Notes
Management Accounting, Nazlı Kepçe, Istanbul, Istanbul University Press
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains management accounting and the relationship between financial accounting and cost accounting. |
| LO02 | Classifies costs according to their behavior. |
| LO03 | Solves the problems related to the methods used in the creation of the cost function. |
| LO04 | Prepares Contribution Type Income Statement. |
| LO05 | It calculates contribution margin, contribution rate, breakeven point, profit after tax. |
| LO06 | Draws the breakeven point graphic. |
| LO07 | The margin of safety calculates the rate of safety. |
| LO08 | Makes profit planning, budget, plan definitions. |
| LO09 | Makes basic calculations for the main budget components. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Costs by behavior, Cost function | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Cost function | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 4 | Methods in the creation of cost functions (Analytical Method and Accounting Method) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 5 | Methods in the creation of cost functions (Mathematics and Statistical Methods) | To make for course preparation from course materials | Öğretim Yöntemleri: Alıştırma ve Uygulama, Gösterip Yaptırma |
| 6 | Contribution type income statement | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Cost-Volume-Profit Analysis | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Break-even point (Profit after Tax) | To make for course preparation from course materials | Öğretim Yöntemleri: Alıştırma ve Uygulama, Gösterip Yaptırma |
| 10 | Contribution (Marginal Profit), Contribution Rate | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | Break-even Point | To make for course preparation from course materials | Öğretim Yöntemleri: Alıştırma ve Uygulama, Gösterip Yaptırma |
| 12 | Confidence Share, Confidence Rate, Sales amount that reach the target profit, operating leverage, parameter change in profit function | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 13 | Profit planning in businesses | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Budget System in Companies | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Flexible General Production Expenses Budget General Production Expenses | To make for course preparation from course materials | Öğretim Yöntemleri: Alıştırma ve Uygulama, Gösterip Yaptırma |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | 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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||