Business Administration (English) (Thesis)
Master	Length of the Programme: 2	Number of Credits: 120	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF: Level 7

ECTS Course Information Package

School/Faculty/Institute

Graduate School

Course Code

MBA 503

Course Title in English

Managerial Accounting

Course Title in Turkish

Yönetim Muhasebesi

Language of Instruction

Type of Course

Flipped Classroom

Level of Course

Intermediate

Semester

Fall

Contact Hours per Week

Lecture: 3

Recitation:

Lab:

Other:

Estimated Student Workload

112 hours per semester

Number of Credits

5 ECTS

Grading Mode

Standard Letter Grade

Pre-requisites

None

Co-requisites

None

Expected Prior Knowledge

None

Registration Restrictions

only graduate students

Overall Educational Objective

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 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 tools 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) Ability to analyse a various range of organizational information, including accounting & finance, operations management, marketing and technology
2) Integration of the organizational functional knowledge in the process of formulation and implementation of long-term strategic goals and objectives
3) Development of leadership and team membership skills required for managing innovation as well as routine processes and activities in organizations
4) Self-exploration through the development and implementation of real business opportunities
5) Awareness of the uncertainty and complexity of global business environments and changing business practices and trends
6) Finding ethical, creative, comprehensive solutions to complex organizational problems
7) Demonstrating the ability to integrate management techniques, new business models & analytical tools to decision-making processes
8) Competence in the mastery of vital managerial and leadership skills, such as critical thinking, business communication, decision making and conflict resolution
9) Ability to communicate in English both verbally and in writing at European Language Portfolio General Level B2.

Relation to Program Outcomes and Competences

N None	S Supportive	H Highly Related

	Program Outcomes and Competences	Level	Assessed by
1)	Ability to analyse a various range of organizational information, including accounting & finance, operations management, marketing and technology	H	Participation
2)	Integration of the organizational functional knowledge in the process of formulation and implementation of long-term strategic goals and objectives	S	Participation
3)	Development of leadership and team membership skills required for managing innovation as well as routine processes and activities in organizations	H	Participation
4)	Self-exploration through the development and implementation of real business opportunities	S	Participation
5)	Awareness of the uncertainty and complexity of global business environments and changing business practices and trends	S	Participation
6)	Finding ethical, creative, comprehensive solutions to complex organizational problems	S	Participation
7)	Demonstrating the ability to integrate management techniques, new business models & analytical tools to decision-making processes	H	Participation
8)	Competence in the mastery of vital managerial and leadership skills, such as critical thinking, business communication, decision making and conflict resolution	H	Exam
9)	Ability to communicate in English both verbally and in writing at European Language Portfolio General Level B2.	S

Prepared by and Date	MERVE ÖZ ,
Course Coordinator	BÜŞRA AYAN
Semester	Fall
Name of Instructor	Asst. Prof. Dr. MERVE ÖZ

Course Contents

Week	Subject
1)	Introduction to the course Primer on Financial Accounting Basic Accounting Equation Three financial statements
2)	Introduction to Managerial Accounting Building blocks
3)	Job costing
4)	Activity-based costing
5)	Exam 1
6)	Process Costing
7)	Cost behavior
8)	CVP & Incremental Analysis
9)	Pricing
10)	The master budget
11)	Standard Costs and Variances
12)	Financial Statement Analysis
13)	Performance Evaluation
14)	Exam 2

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

Homework and Projects

Laboratory Work

Computer Use

Other Activities

Assessment Methods

Assessment Tools	Count	Weight
Homework Assignments	1	% 20
Midterm(s)	1	% 40
Final Examination	1	% 40
TOTAL		% 100

Course Administration

karadagh@mef.edu.tr

In this course, active participation is key to learning and applying. Thus the grading of the class participation will be done based on the quality of active student participation and contribution to in-class activities. Students are expected to attend all sessions and be in class on time. When they can not attend due to a sickness (which should require a report from a full facility hospital) or an excuse accepted my MEF regulations, they should inform the instructors by mail. As the feedback and questions are very valuable for making the course a distinctive learning experience, students may visit the instructors during office hours or send e mails, for any course related issues. Academic dishonesty and plagiarism will be subject to the YÖK disciplinary 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	2	3			6
Midterm(s)	2	9	2		22
Total Workload					112
Total Workload/25					4.5
ECTS					5