Undergraduate
Faculty of Economic and Administrative Sciences
Business Administration
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Managerial Accounting

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
ISL6007 6 Managerial Accounting 2/2/0 CC Turkish 6
Course Goals
To give students the basic definitions and techniques of managerial accounting and to make students use the managerial accounting knowledge in economic decisions
Prerequisite(s) Non
Corequisite(s) Non
Special Requisite(s) Non
Instructor(s) Professor Peyami Çarıkçıoğlu
Course Assistant(s)
Schedule Tuesday, 11:00-12:50, BK L-03 Thursday, 11:00-12:50, BK A-404
Office Hour(s) Basın Ekspres Campus 8B-08 room number
Teaching Methods and Techniques -Lecturing, case and problem solving, discussion
Principle Sources -Sait Sevgener; Rüstem Hacırüstemoğlu, Yönetim Muhasebesi
Other Sources -
Course Schedules
Week Contents Learning Methods
1. Week ntroduction to managerial accounting Lecturing, case and problem solving, discussion
2. Week Term of Cost and Cost Classifications Lecturing, case and problem solving, discussion
3. Week Income Statement of Production Firms Lecturing, case and problem solving, discussion
4. Week Cost-Volume-Profit Analysis Lecturing, case and problem solving, discussion
5. Week Cost-Volume-Profit Analysis Lecturing, case and problem solving, discussion
6. Week Cost-Volume-Profit Analysis Lecturing, case and problem solving, discussion
7. Week Absorbtion Cositng and Variable Costing Lecturing, case and problem solving, discussion
8. Week Absorbtion Cositng and Variable Costing Lecturing, case and problem solving, discussion
9. Week Profit Planning (Budgeting Techniques) Lecturing, case and problem solving, discussion
10. Week Profit Planning (Budgeting Techniques) Lecturing, case and problem solving, discussion
11. Week Flexible budgets and differences analysis Lecturing, case and problem solving, discussion
12. Week Flexible budgets and differences analysis Lecturing, case and problem solving, discussion
13. Week Flexible budgets and differences analysis Lecturing, case and problem solving, discussion
14. Week Standard Costing System Lecturing, case and problem solving, discussion
15. Week Final Exam
16. Week Final Exam
17. Week Final Exam
Assessments
Evaluation tools Quantity Weight(%)
Midterm(s) 1 35
Final Exam 1 50


Program Outcomes
PO-1Demonstrates a basic level of understanding in related disciplines (such as economics, sociology, psychology, quantitative sciences, etc.) that form a foundation for business administration, and makes use of and applies them to the field of business.
PO-2Applies mathematical, scientific and social knowledge to business problems.
PO-3Demonstrates a basic level of understanding in business functions and management (such as management, production, marketing, accounting, finance, human resources, behavioural sciences, etc.) and interprets the theoretical arguments focusing on interactions between the actors and the cultures in the field.
PO-4Determines how to use acquired theoretical and practical knowledge and skills related to business in application and field analysis and applies them.
PO-5Identifies and evaluates the relations in the field of business; describes the problems and presents analytical solutions through modelling and interpreting (critical thinking).
PO-6Designs a business process in any functional stage that complies with identified objectives.
PO-7Develops effective business communication skills (written-verbal/formal-informal).
PO-8 Owns effective working skills individually or on a team in business and multidisciplinary fields.
PO-9Acts with a sense of professional and ethical responsibility.
PO-10Improves effective verbal and written communication skills in Turkish, and acquires competence in minimum one foreign language.
Learning Outcomes
LO-1To get the skill of analyzing cost date and use it in decison making
LO-2To be capable of analyzing performance for management planning and control functions
LO-3To understand budgeting system, developing budgeting system and use it as a management tool.
LO-4To get the skill of making profitability analysis and responsibility accounting
LO-5To accuire a general knowledge of managerial accounting
LO-6To get the skill of appropriate decision making in cost-volume-profit analysis
Course Assessment Matrix:
Program Outcomes - Learning Outcomes Matrix
 PO 1PO 2PO 3PO 4PO 5PO 6PO 7PO 8PO 9PO 10
LO 1
LO 2
LO 3
LO 4
LO 5
LO 6