MANAGERIAL ACCOUNTING
- Course
- BUSN302 - MANAGERIAL ACCOUNTING
- Department
- Business Administration - English - Undergraduate
- Course Type
- Course
- Status
- Required
- Language
- English
- Credit
- 3
- ECTS
- 6
- T+P+L
- 3 + 0 + 0
- Course Coordinator(s)
- Assoc. Prof. Dr. Kemal ÇEK
- Prerequisite
- -
- Keywords
Course Description
In this course, the development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling and decision making are emphasized. Topics include: an introduction to product costing, the contribution concept, performance standards and variance analysis, responsibility accounting, segment profitability, alternative choice decisions, and capital budgeting. A study of the uses of accounting information for managerial decision making. Areas covered include: manufacturing, merchandising, and service cost systems: costvolume profit analysis; budgeting; and capital investment decision making, cost accounting terminology, job costing, process costing, activity-based costing, activity-based management, cost-volume-profit analysis, budgeting, standard costing, variance analysis, responsibility accounting, variable costing, transfer pricing and decision making.
MANAGERIAL ACCOUNTING
Evaluation Tools (Active Term)
| Item | Type | Weight (%) |
|---|---|---|
| FINAL | Final | 50 |
| MIDTERM | Midterm | 30 |
| QUIZ | Quiz | 10 |
| QUIZ | Quiz | 10 |
| Total | 100 | |
Course outcomes
- 01 help in prepare students on how to use the information in managerial decision making in a real world situation
- 02 equip the students with the fundamental tools of managrial accounting and how to use this knowlwdge in decesion making
Course Syllabus
| Week | Topic |
|---|---|
| Week 1 | Chapter 16-Introduction: Management Accounting- a Business Partner |
| Week 2 | Chapter 16-Solving questions and problems |
| Week 3 | Chapter 17-Job Order ,Cost Systems and Overhead Allocations |
| Week 4 | Chapter 17-Solving questions and problems |
| Week 5 | Chapter 18-Process Costing |
| Week 6 | Chapter 18-Solving questions and problems |
| Week 7 | Chapter 19-Costing and the value chain |
| Week 8 | Chapter 20-Cost -volume-Profit Analysis |
| Week 9 | Chapter 21-Incremental analysis |
| Week 10 | Chapter 20-21-Solving questions and problems |
| Week 11 | Chapter 22-Responsibility Accounting and Transfer Pricing |
| Week 12 | Chapter 23-Operational Budget |
| Week 13 | Chapter 24-Standard Cost System |
| Week 14 | Chapter 22-23-24-Solving questions and problems |
| Week 15 | - |
Reference Books & Course Materials
- 01 Williams J., Haka S., Carcello J., Financial & Managerial Accounting, 17th Edition, McGraw Hill.
- 02 Garrison R., Noreen E., Brewer, Managerial Accounting, 15th ed. ISBN: 978007802563, McGrawhill.
Learning Outcomes
- L01 Demonstrate an understanding the managerial accounting concepts SOLO 4
- L02 Develop an application a range of managerial accountig concepts for relevant accounts SOLO 5
- L03 Reflect an application of accounting standards for relevant costs SOLO 5
- L04 Demonstrate an understanding on how to use necessary managerial accouintg techniques to make cost analysis SOLO 4
- L05 Develop critical thinking skills and solve managerial accounting problems through the use of case studies SOLO 5
Program Outcomes
- P01 Create a user interface in a contemporary object-oriented language to allow users to access business data
- P02 Identify and analyze user needs and take them into account in the selection, creation, integration, evaluation and administration of computing-based systems
- P03 Analyze common business functions and identify, design, and develop appropriate information technology solutions
- P04 Design and develop software solutions for contemporary business environments by employing appropriate problem-solving strategies
- P05 Configure and administer database server to support contemporary business environments.
- P06 Administer or mange a relational database for a small to medium size company
- P07 Be able to effectively integrate IT-based solutions into the user environment
- P08 Understand professional, ethical, legal, security and social issues and responsibilities
- P09 Be able to apply effective communication skills consistent with the professional environment
- P10 Be able to apply effective collaboration skills in teamwork consistent with the professional environment
Po-Lo Matrix
| LO | P01 | P02 | P03 | P04 | P05 | P06 | P07 | P08 | P09 | P10 | Average |
|---|---|---|---|---|---|---|---|---|---|---|---|
| L01 | - | - | - | - | - | - | - | - | - | - | - |
| L02 | - | - | - | - | - | - | - | - | - | - | - |
| L03 | - | - | - | - | - | - | - | - | - | - | - |
| L04 | - | - | - | - | - | - | - | - | - | - | - |
| L05 | - | - | - | - | - | - | - | - | - | - | - |