Mechanical Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

ACCA202

Course Name:

Managerial Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi ALİNA TARAN

Course Lecturer(s):

Öğr.Gör. ALİ ALTUĞ BİÇER

Course Assistants:

Course Objective and Content

Course Objectives:	The main purpose of the management accountant is to assist the business manager in making decisions in the business management. The management manager makes it easier to identify the steps to be taken in the planning and decision making process through management accounting.
Course Content:	Definitions, functions and aims of managerial accounting; role in the decision-making process; production costs; budgeting; types of budgets; strategic cost management; cost-volume-profit analysis; transfer pricing; break-even analysis; efficiency and profitability of investment analysis.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Metodolojik stratejilerin geliştirilmesinde, öğrencilerin kendilerinin yapmalarını sağlamak ve bunların yürütülmesi ve bu dersin amaçlarına ulaşmak için sorumluluk almaları için öğretmenler ve öğrenciler arasında bir özgürlük ve karşılıklı anlaşma ortamında tartışmak en iyisidir.
Field Specific Competence
1) Learning the effective functioning of Management and Accounting in enterprises
Competence to Work Independently and Take Responsibility

Lesson Plan

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

Sources

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

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2
Program Outcomes
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
12) In order to gain depth at least one, physics knowledge based on chemistry knowledge and mathematics; advanced mathematical knowledge, including multivariable mathematical and differential equations; familiarity with statistics and linear algebra.
13) The ability to work in both thermal and mechanical systems, including the design and implementation of such systems.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2)	The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3)	The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4)	Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5)	Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7)	Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8)	Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9)	Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10)	Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
12)	In order to gain depth at least one, physics knowledge based on chemistry knowledge and mathematics; advanced mathematical knowledge, including multivariable mathematical and differential equations; familiarity with statistics and linear algebra.
13)	The ability to work in both thermal and mechanical systems, including the design and implementation of such systems.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Application
Observation
Individual Project
Group project
Presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Committee	1	% 0
Application	1	% 0
Special Course Internship (Work Placement)	1	% 0
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	119
Midterms	1	12
Final	1	15
Total Workload		194