Information
Code | MG2807 |
Name | Profit Planning (Budgeting) |
Term | 2024-2025 Academic Year |
Semester | . Semester |
Duration (T+A) | 4-0 (T-A) (17 Week) |
ECTS | 8 ECTS |
National Credit | 4 National Credit |
Teaching Language | Türkçe |
Level | Doktora Dersi |
Type | Normal |
Mode of study | Yüz Yüze Öğretim |
Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
Course Goal / Objective
The main goal of this course is to explain the students for using their accounting information about profit planning- control activities and therefore preparing master budget, flexible budget and making variance analysis to correct variances.
Course Content
The importance of profit planning-control for businesses, master budget and flexible budgets, variance analysis
Course Precondition
none
Resources
lecture notes
Notes
all books
Course Learning Outcomes
Order | Course Learning Outcomes |
---|---|
LO01 | Understand Business Process and Profit Planning-Control Concept and It's Characteristics |
LO02 | Explaine Budgeting Objectives and It's Advantages |
LO03 | Understand of Master Budget and Stages of Master Budget and Apply on Computer for Each Stage Detaily |
LO04 | Prepare of Projected Income Statement and Projected Balance Sheet and Projected Cash-Flow Statement on Computer |
LO05 | Prepare Flexible Budgets on Computer |
Relation with Program Learning Outcome
Order | Type | Program Learning Outcomes | Level |
---|---|---|---|
PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | 4 |
PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | |
PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 3 |
PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | 4 |
PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | |
PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | |
PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | 4 |
PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | |
PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | |
PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 3 |
PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | |
PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | |
PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | |
PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 3 |
Week Plan
Week | Topic | Preparation | Methods |
---|---|---|---|
1 | Business Process and Profit Planning-Control Concept and it's Characteristics | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası |
2 | Objectives of Budgeting and It's Advantages | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası |
3 | Master Budget and Steps of Master Budget | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası |
4 | Sales Budget and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
5 | Production Budget and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
6 | Direct Material Cost Budget and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Deney / Laboratuvar, Problem Çözme |
7 | Direct Labor Cost Budget and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Ödev, Proje / Tasarım, Performans Değerlendirmesi |
9 | Factory Overhead Cost Budget and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
10 | Ending Inventory Budget- Cost of Goods Sold Budget and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
11 | Projected Income Statement and Projected Balance Sheet and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
12 | Cash-Flow Budget and Projected Cas-Flow Statement and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
13 | Flexible Budgets and Computer Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
14 | 1Variance Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
15 | Variance Analysis | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Deney / Laboratuvar, Problem Çözme |
16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Ödev, Proje / Tasarım, Performans Değerlendirmesi |
17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Ödev, Proje / Tasarım, Performans Değerlendirmesi |
Student Workload - ECTS
Works | Number | Time (Hour) | Workload (Hour) |
---|---|---|---|
Course Related Works | |||
Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
Assesment Related Works | |||
Homeworks, Projects, Others | 2 | 4 | 8 |
Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
Final Exam | 1 | 24 | 24 |
Total Workload (Hour) | 212 | ||
Total Workload / 25 (h) | 8,48 | ||
ECTS | 8 ECTS |