Accounting and Auditing | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD202 | ||||||||
Course Name: | Management Accounting | ||||||||
Course Semester: | Spring | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Assoc. Prof. HÜSEYİN MERT |
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Course Assistants: |
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: | Basic information about management accounting; cost behavior; profit planning; managerial decisions and profit planning; comparative applications of full and variable cost methods; liability accounting; cost center success evaluation; costs and managerial decisions; decision making applications among alternatives. |
The students who have succeeded in this course;
|
Week | Subject | Related Preparation |
1) | • Explain the scope of administrative accounting. • Identifies the place of managerial accounting in accounting. • Distinguish the differences between managerial accounting and general accounting. | Ders Hocasının notları |
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 | |
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 | |
15) | Final Exam | Nothing |
16) | Final Exam | nothing |
Course Notes / Textbooks: | Ders Hocasının notları |
References: | Ders hocasının kaynakları ve sunumları |
Learning Outcomes | 1 |
2 |
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Program Outcomes | ||||||||
1) Recognition of national legislation and international financial reporting standards in accounting | ||||||||
2) Preparation and interpretation of financial statements in accordance with the standards | ||||||||
3) Management of financial data | ||||||||
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | ||||||||
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | ||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | ||||||||
7) To be able to use the computer and the required package program. | ||||||||
9) To be conscious about business ethics and social responsibility. | ||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Recognition of national legislation and international financial reporting standards in accounting | 5 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 5 |
3) | Management of financial data | 5 |
4) | The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | 5 |
5) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | 5 |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 5 |
7) | To be able to use the computer and the required package program. | 5 |
9) | To be conscious about business ethics and social responsibility. | 5 |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 5 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Group study and homework | |
Lab | |
Reading | |
Homework | |
Problem Solving |
Semester Requirements | Number of Activities | Level of Contribution |
Homework Assignments | 2 | % 0 |
Midterms | 1 | % 40 |
Final | 1 | % 60 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Study Hours Out of Class | 16 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |