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

ECTS Course Information Package

School/Faculty/Institute

Graduate School

Course Code

MBA 513

Course Title in English

Managerial Accounting

Course Title in Turkish

Yönetim Muhasebesi

Language of Instruction

Type of Course

Flipped Classroom

Level of Course

Select

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

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 Learning Outcomes and Competences

Upon 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	MERVE ÖZ ,
Course Coordinator	BÜŞRA AYAN
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

Yükçü, Süleyman. (2014). Herkes İçin Yönetim Muhasebesi, Altın Nokta Basın Yayın Dağıtım, İzmir. ISBN: 978-605-5255-36-7

Teaching Methods

Lecture (flipped classroom), quiz, participation, homework, exam

Homework and Projects

Laboratory Work

Computer Use

Other Activities

Assessment Methods

Assessment Tools	Count	Weight
Attendance	1	% 20
Project	2	% 80
TOTAL		% 100

Course Administration

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