Business Administration (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

ACCA411

Course Name:

Business Budgeting

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
4	0	4	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi ALİNA TARAN

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN

Course Assistants:

Course Objective and Content

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.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) • Define budget and related concepts. • Explains the budgeting process. • Analyze budget methods and calculations. • Reports of operating budgets. • Control and analyze budgets.
Competence to Work Independently and Take Responsibility

Lesson Plan

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

Sources

Course Notes / Textbooks:	Dersin Hocasının Kaynakları ve Sunumları
References:	Diğer Kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
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

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	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

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab
Reading
Homework
Problem Solving
Project preparation

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Reporting
Peer Review

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 0
Quizzes	2	% 0
Homework Assignments	2	% 10
Presentation	1	% 0
Midterms	1	% 40
Final	1	% 50
total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	64
Study Hours Out of Class	16	128
Midterms	1	12
Final	1	15
Total Workload		219