| Week |
Subject |
Related Preparation |
| 1) |
• The scope of managerial accounting
• The place of managerial accounting in accounting
• Differences between managerial accounting and general accounting |
Repeating the subjects described in the course. |
| 2) |
• Cost interaction between quantity
• Accounting cost
• Operating expenses |
Repeating the subjects described in the course. |
| 3) |
• Relationship between expense types and quantity
• Operating expenses |
Repeating the subjects described in the course. |
| 4) |
• Profitable elements
• Areas of use of profit function
• Dividend sales relationship |
Repeating the subjects described in the course. |
| 5) |
• Profit planning and managerial decisions
• Profit forecast
• Break-even point |
Repeating the subjects described in the course. |
| 6) |
• Full cost method
• Full cost method analysis
• Use of full cost method |
Repeating the subjects described in the course. |
| 7) |
• Variable cost method
• Fixed and variable production overheads
• Direct labor and direct material costs |
Repeating the subjects described in the course. |
| 8) |
• Practical comparison of full cost and variable cost methods. |
|
| 9) |
• Budget
• Budget types
• Budget preparation |
Repeating the subjects described in the course. |
| 10) |
• Costs and Managerial Decisions. |
Repeating the subjects described in the course. |
| 11) |
• Cost center success assessment. |
Repeating the subjects described in the course. |
| 12) |
• Responsibility accounting
• Responsibility accounting benefits and harms
• Stages of responsibility accounting |
Topics covered in the course will be repeated |
| 13) |
• Cost center success assessment
• Responsibility centers and evaluation criteria
• Profit centers |
Topics covered in the course will be repeated |
| 14) |
• Costs and managerial decisions
• Factors playing a role in the development of managerial accounting
• Total quality Management |
Topics covered in the course will be repeated |
| 15) |
Final Exam |
Nothing |
| 16) |
Final Exam |
Nothing |
| Course Notes / Textbooks: |
Ders Hocasının Kaynakları ve Sunumları
Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2021), Financial & Managerial Accounting. The basis for business decisions, 19th Edition, McGraw-Hill Education, New York
|
| References: |
Suggested resources
Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2021), Financial & Managerial Accounting. The basis for business decisions, 19th Edition, McGraw-Hill Education, New York |
| |
Program Outcomes |
Level of Contribution |
| 1) |
Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems. |
|
| 2) |
Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose. |
|
| 3) |
Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.) |
|
| 4) |
Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively. |
|
| 5) |
Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems. |
|
| 6) |
Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually. |
|
| 7) |
Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language. |
|
| 8) |
Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself. |
|
| 9) |
Awareness of professional and ethical responsibility. |
|
| 10) |
Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development. |
|
| 11) |
Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions. |
|
ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
