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 |
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 | Select | ||||
Semester | Fall | ||||
Contact Hours per Week |
|
||||
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 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. |
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 |
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 |
|
||||||||||||
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. |
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 |