PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE609

Course Name:

Management Accounting Applications

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT

Course Assistants:

Course Objective and Content

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

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
1) Gaining general knowledge of management accounting
2) Defines basic information related to other disciplines (economy, sociology, psychology, numerical sciences, etc.) that form the basis of business administration and relates this information in the field of business.
Field Specific Competence
1) To gain the ability to use cost information in decision making and decision making
Competence to Work Independently and Take Responsibility

Lesson Plan

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)

Sources

Course Notes / Textbooks:	Yönetim Muhasebesi Ders Notları, Selim Yüksel Pazarçeviren
References:	Yönetim Muhasebesi Ders Notları, Selim Yüksel Pazarçeviren

Course-Program Learning Outcome Relationship

Learning Outcomes	1	3	2
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.

Course - Learning Outcome Relationship

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

Learning Activity and Teaching Methods

Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Technical Tour
Thesis 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
Tez Sunma
Case study presentation
Staj/ Yerinde Uygulama Değerlendirmesi

Assessment & Grading

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

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Field Work	16	96
Midterms	1	12
Final	1	15
Total Workload		171