Information Package / Course Catalogue
| Business Administration (Non-Thesis) | |||||
| Master | Length of the Programme: 1.5 | Number of Credits: 90 | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF: Level 7 |
Ders Genel Tanıtım Bilgileri
| School/Faculty/Institute | Graduate School | ||||
| Course Code | MBA 513 | ||||
| Course Title in English | Managerial Accounting | ||||
| Course Title in Turkish | Yönetim Muhasebesi | ||||
| Language of Instruction | TR | ||||
| Type of Course | Flipped Classroom | ||||
| Level of Course | Seçiniz | ||||
| Semester | Fall | ||||
| Contact Hours per Week |
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| Estimated Student Workload | 112 hours per semester | ||||
| Number of Credits | 5 ECTS | ||||
| Grading Mode | Standard Letter Grade | ||||
| Pre-requisites | None | ||||
| Expected Prior Knowledge | None | ||||
| Co-requisites | None | ||||
| Registration Restrictions | None | ||||
| Overall Educational Objective | Can use basic management accounting tools in 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 management accounting and managerial decision-making tools 2) Applies basic Cost-Volume-Profit Analysis concepts 3) Analyzes 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 and 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) Competence in leadership and team membership skills 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) Ability to find ethical, creative, comprehensive solutions to complex organizational problems | ||||
| 7) Integration of management techniques, new business models and analytical tools to decision-making processes | ||||
| 8) Competence in 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 and finance, operations management, marketing and technology | H | |
| 2) | Integration of the organizational functional knowledge in the process of formulation and implementation of long-term strategic goals and objectives | S | |
| 3) | Competence in leadership and team membership skills for managing innovation as well as routine processes and activities in organizations | H | Exam |
| 4) | Self-exploration through the development and implementation of real business opportunities | S | |
| 5) | Awareness of the uncertainty and complexity of global business environments and changing business practices and trends | S | |
| 6) | Ability to find ethical, creative, comprehensive solutions to complex organizational problems | S | |
| 7) | Integration of management techniques, new business models and analytical tools to decision-making processes | H | Exam |
| 8) | Competence in 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 | Exam |
| Prepared by and Date | , |
| Course Coordinator | CEYHAN MUTLU |
| Semester | Fall |
| Name of Instructor | Öğr. Gör. ÖZNUR AKMAN |
Course Contents
| Week | Subject |
| 1) | Introduction to Management Accounting |
| 2) | Cost Concepts and Classification |
| 3) | Cost Behavior Models |
| 4) | Structural Analysis Methods of Costs and Exam 1 |
| 5) | Profit Planning |
| 6) | The Effect of Parametric Changes in the Profit Function on Profit |
| 7) | Variable Cost, Full Cost and Normal Cost Methods |
| 8) | Pricing Decisions and Exam 2 |
| 9) | Standard Cost Method |
| 10) | Operating Budgets – 1 |
| 11) | Operating Budgets – 2 |
| 12) | Operating Budgets – 3 |
| 13) | Activity Based Budgeting - 1 |
| 14) | Activity Based Budgeting - 2 |
| Required/Recommended Readings | |||||||||||||
| Teaching Methods | Lecture (flipped classroom), quiz, participation, homework, exam | ||||||||||||
| Homework and Projects | |||||||||||||
| Laboratory Work | |||||||||||||
| Computer Use | |||||||||||||
| Other Activities | |||||||||||||
| Assessment Methods |
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| Course Administration |
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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 | ||||||