İŞL414

Course Title Course Code Program Level
MANAGEMENT ACCOUNTING İŞL414 Business Administration B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
08
(Spring)		 42 0 0 0 0 84 126 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites There is no prerequisite for the course.
Recommended Optional Programme Component
Course Objectives The aim of this course is to gain the ability to make cost volume-profit analysis and learning business budgeting techniques.
Course Content This course introduces and teaches the importance of Cost-Volume and Cost-Volume-Profit Analysis and Management Accounting in accounting and management
Learning Outcomes (LO) The students who completed this course and succeeded at the end of semester will be gained in the field of management accounting are as follows: 1. To be able to understand cost volume-profit analysis, 2. To be able to distinguish between fixed and variable mixed expenses, 3. To be able to budgeting
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week Introduction of management accounting
2. Week Cost volume profit analysis/business volume/fixed-variable cost
3. Week Cost volume profit analysis/mixed expenses
4. Week Cost volume profit analysis/cost functions
5. Week Cost volume profit analysis/Total cost/unit cost graphs
6. Week Determination of fixed and variable parameters/Analytical method, accounting method
7. Week Midterm
8. Week Mathematics /Statistics techniques-Graphics, Double averages
9. Week Mathematics/Statistics techniques - Highest/lowest volumes technique
10. Week Determination of profit function
11. Week Break-even analysis-machine/equipment replacement decisions
12. Week Business budgets/conceptual approach
13. Week Sales-production-raw material and material-labor-general production expenses budget
14. Week Pro-forma balanced sheet- income statement and other statements
Assessment
  Percentage(%)
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References Hüseyin Kamil Büyükmirza: Maliyet ve Yönetim Muhasebesi, all other source books and lecture notes
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)

 

PQ1

PQ2

PQ3

PQ4

PQ5

PQ6

PQ7

PQ8

PQ9

PQ10

PQ11

PQ12

PQ13

PQ14

LO1

5

4

 

 

 

 

 

 

 

3

 

 

 

 

LO2

5

4

 

 

 

 

 

 

 

3

 

 

 

 

LO3

5

4

 

 

 

 

 

 

 

3

 

 

 

 

LO4

5

4

 

 

 

 

 

 

 

3