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) |
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. |
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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.) |
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4) |
Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively. |
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5) |
Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics. |
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6) |
The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill. |
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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. |
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8) |
Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal. |
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9) |
Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications. |
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10) |
Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development. |
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11) |
Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions. |
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