Graduate
Institute of Graduate Studies
Business management (without thesis)
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Managerial Accounting

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
ISYL0046 Managerial Accounting 3/0/0 DE 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) none
Corequisite(s) none
Special Requisite(s) none
Instructor(s) Professor Peyami Çarıkçıoğlu
Course Assistant(s) none
Schedule The course is not offered this semester.
Office Hour(s) Thursday 16:00-18:00, 4A 03/05
Teaching Methods and Techniques -Lecturing, case and problem solving, discussion
Principle Sources -Sevgener, Sait ve Hacırüstemoğlu, Rüstem, "Yönetim Muhasebesi", 5.Baskı, Alfa Yayınları,İstanbul,1998
Gürsoy, Cudi Tuncer , "Yönetim ve Maliyet Muhasebesi", Beta Basım Yayım, İstanbul,1999.
Other Sources -
Course Schedules
Week Contents Learning Methods
1. Week introduction to managerial accounting Lecturing, case and problem solving, discussion
2. Week Cost terms and classifying Lecturing, case and problem solving, discussion
3. Week Cost terms and classifying 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 Direct Costing Lecturing, case and problem solving, discussion
7. Week Direct Costing Lecturing, case and problem solving, discussion
8. Week Profit planning Lecturing, case and problem solving, discussion
9. Week Profit planning Lecturing, case and problem solving, discussion
10. Week Flexible budgets and differences analysis Lecturing, case and problem solving, discussion
11. Week Flexible budgets and differences analysis Lecturing, case and problem solving, discussion
12. Week Responsibility analysis and profitability analysis Lecturing, case and problem solving, discussion
13. Week Responsibility analysis and profitability analysis Lecturing, case and problem solving, discussion
14. Week Standard costing Lecturing, case and problem solving, discussion
15. Week Final exams
16. Week Final exams
17. Week Final exams
Assessments
Evaluation tools Quantity Weight(%)
Midterm(s) 1 40
Final Exam 1 60


Program Outcomes
PO-1Students will gain the ability to apply, analyze and synthesize their mathematical and social knowledge to business problems.
PO-2Will be able to apply and adapt basic information about other disciplines (economics, sociology, psychology, numerical sciences, etc.) that form the basis of business management and make creative evaluations by using this information in the field of business.
PO-3Will have basic knowledge in the field of business functions and management (management, production, marketing, accounting, finance, HRM, behavior, etc.), will be able to criticize, interpret and adapt theoretical discussions covering the relations between actors and cultures in this field.
PO-4Will be able to design, create and evaluate a process related to business functions at every stage in line with a defined goal.
PO-5Will be able to define and evaluate activities and relationships in business-related fields; will be able to solve problems by defining, modeling and making comments, suggesting solutions and making necessary critical decisions. (critical thinking).
Learning Outcomes
LO-1To reexpress a general knowledge of managerial accounting
LO-2To display appropriate decision making in cost-volume-profit analysis
LO-3To solve cost date and adjust it in decison making
LO-4To be capable of preparing performance tables for management planning and control functions
LO-5To develop budgeting system and use it as a management tool.
LO-6To get the skill of making profitability analysis and responsibility accounting.
Course Assessment Matrix:
Program Outcomes - Learning Outcomes Matrix
 PO 1PO 2PO 3PO 4PO 5