| 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) |
Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models |
|
| 2) |
Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions |
|
| 3) |
Recognize the importance of technological development, especially in information technologies, and utilize them in business administration |
|
| 4) |
Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking |
|
| 5) |
Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures |
|
| 6) |
Fulfill their responsibility in teamwork and projects in businesses, and act as a leader |
|
| 7) |
Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration |
|
| 8) |
Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings |
|
| 9) |
Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society |
|
| 10) |
Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration |
|
ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
