Food 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) Has sufficient background in mathematics, science and engineering related fields.
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5) Selects and uses the modern techniques and tools necessary for engineering applications.
6) Design experiments, conduct experiments, collect data, analyze and interpret results.
7) Works individually and in multi-disciplinary teams.
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14) Selects and uses the modern techniques and tools necessary for engineering applications.
15) Works individually and in multi-disciplinary teams
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18) Communicates using technical drawing.
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21) Has professional and ethical responsibility.
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Has sufficient background in mathematics, science and engineering related fields.
2)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5)	Selects and uses the modern techniques and tools necessary for engineering applications.
6)	Design experiments, conduct experiments, collect data, analyze and interpret results.
7)	Works individually and in multi-disciplinary teams.
8)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14)	Selects and uses the modern techniques and tools necessary for engineering applications.
15)	Works individually and in multi-disciplinary teams
16)	Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17)	Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18)	Communicates using technical drawing.
19)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20)	Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21)	Has professional and ethical responsibility.
22)	Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23)	Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

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