Course Objectives: |
Budget concept and basic features, basic principles of budget and budget deviations, budgeting system, budgeting process and budget preparation, budget deviation analysis, budget applications in manufacturing sector, budget applications in service sector, budget applications in trade sector, ERP, profit planning, activity as planning techniques based costing. |
Course Content: |
Budget concept and basic features, basic principles of budget and budget deviations, budgeting system, budgeting process and budget preparation, budget deviation analysis, budget applications in manufacturing sector, budget applications in service sector, budget applications in trade sector, ERP, profit planning, activity as planning techniques based costing. |
Week |
Subject |
Related Preparation |
1) |
• Course review
• Discussion of the course outcomes,
• Course evaluation method |
Repeating the subjects described in the course. |
2) |
• Defines budget and budget types
• explain why businesses should prepare budget
• Defines the relationships between budgeting and management functions
• Explains the organizational structure of the budget committee |
Repeating the subjects described in the course. |
3) |
• Budgeting process |
Repeating the subjects described in the course. |
4) |
Static budgeting |
Repeating the subjects described in the course. |
5) |
• Flexible Budgeting |
Repeating the subjects described in the course. |
6) |
• Flexible and static budgeting (continued) |
Repeating the subjects described in the course. |
7) |
• Static and flexible budgeting studies in the manufacturing sector |
Repeating the subjects described in the course. |
8) |
• Gelir tablosu örneği çözer |
Repeating the subjects described in the course. |
9) |
• Budget differences |
Repeating the subjects described in the course. |
10) |
• Profit planning |
Repeating the subjects described in the course. |
11) |
• Quality costs and target costing |
Repeating the subjects described in the course. |
12) |
Activity-based costing and budgeting |
Repeating the subjects described in the course. |
13) |
• Enterprise resource planning |
Repeating the subjects described in the course. |
14) |
• Budget Examples |
Repeating the subjects described in the course. |
15) |
Final Exam |
|
16) |
Final Exam |
|
|
Program Outcomes |
Level of Contribution |
1) |
Recognition of national legislation and international financial reporting standards in accounting |
4 |
2) |
Preparation and interpretation of financial statements in accordance with the standards |
4 |
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. |
4 |
6) |
To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. |
4 |
7) |
To be able to use the computer and the required package program. |
4 |
9) |
To be conscious about business ethics and social responsibility. |
4 |
10) |
To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
5 |