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:

MUDE614

Course Name:

Cash Budget and Related Statements

Course Semester:

Spring

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):

Öğr.Gör. B.Öğretim Elemanı
Prof. Dr. OKTAY TAŞ

Course Assistants:

Course Objective and Content

Course Objectives:	To reveal the importance of the budgeting system in businesses as a financial planning tool and to examine the types of budget.
Course Content:	The aim of this course is to teach students basic knowledge about scientific research principles, methods, process and techniques. It is aimed to guide students' process of obtaining scientific knowledge on their own, to obtain sufficient data by planning a scientific research on any subject, and to develop analytical evaluation skills.

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) To be able to list the features of the budget system.
2) To be able to sort production plant budgets.
Field Specific Competence
1) To classify business budgets.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	The importance of the budget system in businesses
2)	Budget system in Commercial Enterprises
3)	Budget system in Production Enterprises
4)	Sales Budget
5)	Production Budget
6)	Direct raw material and material budget
7)	Direct labor budget
8)	Midterm
9)	General Production Expenses Budget
10)	General Production Expenses Budget
11)	Marketing expenses budget
12)	General administrative expenses budget
13)	Cash Budget
14)	Proforma balance sheet and income statement
15)
16)

Sources

Course Notes / Textbooks:	Course Notes
References:	Diğer kaynaklar

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
2)	Preparation and interpretation of financial statements in accordance with the standards
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)	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.	4

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Case Study
Web Based Learning
Internship/Onsite Practice

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
Tez Sunma
Staj/ Yerinde Uygulama Değerlendirmesi
Yarışma

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