PhD in Accounting and Auditing with a master's degree | |||||
PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 |
Course Code: | MUDE609 | ||||||||
Course Name: | Management Accounting Applications | ||||||||
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: | Department Elective | ||||||||
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: | Teaching how to use financial and cost accounting information related to management decisions |
Course Content: | The objectives of management accounting, its place in the accounting information system, classification of expenses in terms of variability, methods of determining variability of expenses, calculation of variability by computer application, cost-volume-profit relations, break-even point analysis, product mix, maximum profit calculation, decision making on the products that are damaging , order acceptance / rejection decision mechanism, making pricing decisions, Variable cost method, editing the income statement, Standard Cost General Production Expenditure analysis, Cost Management, Cost Control, Additional cost decisions, Business Budgets, Strategic management decisions and cost management |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | The place, purpose, importance and basic concepts of management accounting in the financial information system | |
2) | Regulation of Flexible General Production Budgets, Determination of Variable and Fixed General Production Costs on the Basis of Budgeted Variable and Fixed General Production Cost Loading Rates | |
3) | Management Accounting Special Product Cost Concepts | |
4) | Linear Programming Model and Its Application in Determining the Optimum Product Combination to Provide Maximum Profit | |
5) | Management Accounting Decision Support Models in Routine and Strategic Business Decisions | |
6) | Management Accounting Decision Examples in Routine and Strategic Business Decisions | |
7) | Creating Product Variable And Fixed Database, Editing Product Based Income Statements According To Variable Cost Methods | |
8) | Midterm | |
9) | Volume Analysis Based on Product Commercial Variable and Fixed Cost Database, Cost, Profit, Product and Capacity Unit | |
10) | Pricing Decisions Based on Different Product Cost Concepts, Product Pricing Based on Target Profit Per Product and Capacity Unit | |
11) | Cost Control and Deviation Analysis and Comments in Different Bases and Levels | |
12) | Business Budget System | |
13) | Business Budget System Application | |
14) | Cash Budget and Cash Flow Statement | |
15) | Management Information System Reports | |
16) |
Course Notes / Textbooks: | Yönetim Muhasebesi Ders Notları, Selim Yüksel Pazarçeviren |
References: | Yönetim Muhasebesi Ders Notları, Selim Yüksel Pazarçeviren |
Learning Outcomes | 1 |
3 |
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. | |||||||||
8) To gain an interdisciplinary perspective. | |||||||||
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 | 3 |
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. | 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. | 2 |
8) | To gain an interdisciplinary perspective. | 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 |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Technical Tour | |
Thesis Preparation |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application | |
Observation | |
Individual Project | |
Tez Sunma | |
Case study presentation | |
Staj/ Yerinde Uygulama Değerlendirmesi |
Semester Requirements | Number of Activities | Level of Contribution |
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 |
Field Work | 16 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |