Economics and Finance (YL) (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 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) To demonstrate increased proficiency on economics and finance depending on the competencies acquired at the undergraduate level.
2) To apply of mathematical concepts to related economic and business problems.
3) To comprehend and interpret the fundamental macroeconomic indicators (balance of payments, money supply, trade balance, foreign exchange rate etc.)
4) To know financial markets and risk, money markets, capital markets, real estate markets, option markets and pricing.
5) To understand the relationship between money and banking and to possess knowledge regarding the financial markets.
6) To use quantitative techniques to increase decision-making capabilities in business environment
7) To show proficiency in analyzing and interpreting financial tables
8) To apply the models used in financial decision making in accordance with risk management techniques and legal regulations.
9) To take initiative and lead multidisciplinary teams, applies economic and financial concepts to solve complex problems.
10) To use written and spoken English effectively (at least CEFR B2 level) to exchange scientific information

Relation to Program Outcomes and Competences

N None	S Supportive	H Highly Related

	Program Outcomes and Competences	Level	Assessed by
1)	To demonstrate increased proficiency on economics and finance depending on the competencies acquired at the undergraduate level.	N
2)	To apply of mathematical concepts to related economic and business problems.	N
3)	To comprehend and interpret the fundamental macroeconomic indicators (balance of payments, money supply, trade balance, foreign exchange rate etc.)	N
4)	To know financial markets and risk, money markets, capital markets, real estate markets, option markets and pricing.	N
5)	To understand the relationship between money and banking and to possess knowledge regarding the financial markets.	N
6)	To use quantitative techniques to increase decision-making capabilities in business environment	N
7)	To show proficiency in analyzing and interpreting financial tables	N
8)	To apply the models used in financial decision making in accordance with risk management techniques and legal regulations.	N
9)	To take initiative and lead multidisciplinary teams, applies economic and financial concepts to solve complex problems.	N
10)	To use written and spoken English effectively (at least CEFR B2 level) to exchange scientific information	N

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

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