Psychology | |||||
Bachelor | Length of the Programme: 4 | Number of Credits: 240 | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF: Level 6 |
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 |
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Estimated Student Workload | 132 hours per semester | ||||
Number of Credits | 5 ECTS | ||||
Grading Mode | Standard Letter Grade | ||||
Pre-requisites |
ACCT 201 - Financial Accounting |
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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 CompetencesUpon 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 |
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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. |
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 |
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 Readings | Managerial Accounting. Braun and Tietz. Fourth edt. Global edt. Pearson. ISBN-13: 978-1-292-05942-6 | ||||||||||||
Teaching Methods | Lecture (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 |
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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. |
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 |