School/Faculty/Institute Faculty of Economics, Administrative and Social Sciences
Course Code ACCT 202
Course Title in English Managerial Accounting
Course Title in Turkish Yönetim Muhasebesi
Language of Instruction EN
Type of Course Flipped Classroom
Level of Course Intermediate
Semester Spring
Contact Hours per Week
Lecture: 3 Recitation: Lab: Other:
Estimated Student Workload 132 hours per semester
Number of Credits 5 ECTS
Grading Mode Standard Letter Grade
Pre-requisites ACCT 201 - Financial Accounting
Expected Prior Knowledge Introduction to business, economics, financial accounting.
Co-requisites None
Registration Restrictions Only Undergraduate Students
Overall Educational Objective To be able to use basic managerial accounting tools for decision-making.
Course Description The aim of this course is to provide the students with a conceptual framework for identifying and resolving accounting and financial-decision making issues faced by managers and to give a brief overview of financial analysis tools.
Course Description in Turkish Bu dersin amacı, yöneticilerin karşılaştığı ve çözmek durumunda kalabileceği muhasebesel ve finansal karar verme konularını belirlemeye yönelik bir kavramsal çerçeve sunmak ve finansal analiz yöntemleri hakkında genel bilgi vermektir.

Course Learning Outcomes and Competences

Upon successful completion of the course, the learner is expected to be able to:
1) understand the role of managerial accounting and report types generated for managerial decision-making
2) apply basic cost-volume-profit analysis concepts;
3) analyze basic financial statements;
4) prepare basic budgets.
Program Learning Outcomes/Course Learning Outcomes 1 2 3 4
1) Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology.
2) Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation.
3) Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes.
4) Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts.
5) Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline.
6) Internalization and dissemination of professional ethical standards.
7) Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences.
8) Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level).
9) Recognition, understanding, and respect for the complexity of sociocultural and international diversity.
10) Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement.
11) Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses.
12) Ability to acquire knowledge independently, and to plan one’s own learning.
13) Demonstration of advanced competence in the clarity and composition of written work and presentations.

Relation to Program Outcomes and Competences

N None S Supportive H Highly Related
     
Program Outcomes and Competences Level Assessed by
1) Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology. N
2) Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation. N
3) Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes. H Exam,HW,Participation
4) Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts. N
5) Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline. N
6) Internalization and dissemination of professional ethical standards. N
7) Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences. N
8) Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level). N
9) Recognition, understanding, and respect for the complexity of sociocultural and international diversity. S Participation
10) Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement. S HW,Participation
11) Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses. N
12) Ability to acquire knowledge independently, and to plan one’s own learning. S Exam,HW
13) Demonstration of advanced competence in the clarity and composition of written work and presentations. H Exam,HW
Prepared by and Date SEMEN SON TURAN , May 2023
Course Coordinator CEYHAN MUTLU
Semester Spring
Name of Instructor Öğr. Gör. AHMET AKÇA

Course Contents

Week Subject
1) Introduction to Managerial Accounting
2) Building blocks
3) Job costing
4) Activity-Based Costing
5) Process Costing
6) Process Costing and Exam 1
7) Cost behavior
8) CVP
9) Incremental Analysis
10) Incremental analysis
11) Pricing
12) The master budget
13) Budgeting continued
14) Exam 2
15) Final Examination Period
16) Final Examination Period
Required/Recommended ReadingsManagerial Accounting. Braun and Tietz. Fourth edt. Global edt. Pearson. ISBN-13: 978-1-292-05942-6
Teaching MethodsLecture (flipped classroom), quiz, participation, homework, exam – Pearson MyLab on Blackboard will be used. The student is responsible for attaining access to this platform. Any problems should be e-mailed to MEF’s Blackboard Support in due time.
Homework and Projects
Laboratory Work
Computer Use
Other Activities
Assessment Methods
Assessment Tools Count Weight
Homework Assignments 2 % 20
Midterm(s) 2 % 80
TOTAL % 100
Course Administration sons@mef.edu.tr
212 3953646
The instructor may act as facilitator for class/group discussions and observe how each student contributes / adds value to the discussed topic. The topic may either cover previous material or assigned new material from videos and book chapters. Homework, if assigned, must be submitted on time and in the requested format. Late submission will not be accepted. Quizzes/in-class exercises may or may not be announced and can be cumulative in terms of coverage or may cover material from the upcoming topic only. This is a flipped course where each student is expected to read assigned material and watch videos in advance, follow class and Blackboard, and actively participate. MEF University regulations apply for missed exams with official excuses which must be submitted to the faculty through this link: https://www.cognitoforms.com/MEFUniversity/MazeretBildirimFormu within 3 business days of the exam. Please consult our faculty secretary in advance for types of accepted excuses. Academic dishonesty and plagiarism will be subject to YÖK regulation.

ECTS Student Workload Estimation

Activity No/Weeks Hours Calculation
No/Weeks per Semester Preparing for the Activity Spent in the Activity Itself Completing the Activity Requirements
Course Hours 14 2 3 1 84
Homework Assignments 5 3 15
Midterm(s) 3 9 2 33
Total Workload 132
Total Workload/25 5.3
ECTS 5