Associate Degree Programs
Vocational School of Bussiness Administration
Business Management
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MANAGEMENT ACCOUNTING

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
ISY3004 3 MANAGEMENT ACCOUNTING 2/1/0 CC Türkçe 3
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) General Accounting
Corequisite(s) .
Special Requisite(s) .
Instructor(s) Lecturer Nezahat KARAKÖSELİ
Course Assistant(s)
Schedule Monday, 13:00-15:50, 3A-01
Office Hour(s) Monday,3A01
Teaching Methods and Techniques  -Lecturing

-Problem solving

 
Principle Sources  
 -"Maliyet Muhasebesi& Maliyet Yönetimi"  Prof.Dr. Veyis Naci TANIŞ, Dr. İrfan Faruk TANIŞ, 2022, 1.Baskı Karahan Kitabevi Adana
 
Other Sources  Muhasebe Sistemi Uygulama Genel Tebliği (V.U.K)
V.U.K ve T.T.K’ya Göre Stok Değerleme Yöntemleri  
"Maliyet Muhasebesi"  Prof.Dr. Orhan ELMACI, 2018, 6.Baskı Gazi Kitabevi Ankara

 "Maliyet ve Yönetim Muhasebesi",  Prof.Dr. Muzaffer CİVELEK, Prof.Dr. Azzem ÖZKAN, 2015, Detay Yayıncılık Ankara
 
Course Schedules
Week Contents Learning Methods
1. Week Introduction to managerial accounting Lecturing and problem solving
2. Week Cost terms and classifying Lecturing and problem solving
3. Week Cost terms and classifying Lecturing and problem solving
4. Week Cost-Volume-Profit Analysis Lecturing and problem solving
5. Week Cost-Volume-Profit Analysis Lecturing and problem solving
6. Week Direct Costing Lecturing and problem solving
7. Week Direct Costing Lecturing and problem solving
8. Week Mid-Term Exam
9. Week Profit planning Lecturing and problem solving
10. Week Flexible budgets and differences analysis Lecturing and problem solving
11. Week Responsibility analysis and profitability analysis Lecturing and problem solving
12. Week Responsibility analysis and profitability analysis Lecturing and problem solving
13. Week Standard costing Lecturing and problem solving
14. Week Budgets Lecturing and problem solving
15. Week Final Exam
16. Week Final Exam
17. Week Final Exam
Assessments
Evaluation tools Quantity Weight(%)
Midterm(s) 1 40
Final Exam 1 60


Program Outcomes
PO-1PO 1. To have a basic knowledge in the field of Business Management
PO-2PO 2. To know organizational structure in the way of planning, organization, leadership and control mechanisms
PO-3PO 3. Recognizing human resources management and labor and social security legislations
PO-4PO 4. To be master in the legislations related to the business and take legal responsibility by taking basic legislations which shapes the regulatory framework of the business into account
PO-5PO 5. To take advantage of data collection techniques for problem solving and decision making
PO-6PO 6. To have a knowledge about basic methods used in accounting and business practices of these methods
PO-7PO 7. Identify the functions and implementations of marketing in business life, be able to conduct market research and use the marketing communication as required
PO-8PO 8. To have the knowledge about computers and relevant programs needed
PO-9PO 9. To be able to apply business processes and basic principles of project management techniques
PO-10PO 10. To have the ability of effective communication skills both orally and written
PO-11PO 11. To be able to make quality-oriented plans within business structure
PO-12PO 12. To be able to develop business analysis for targeting appropriate investments and follow-up
PO-13PO 13. To be able to take advantage of financial analysis techniques within business environment
PO-14PO 14. To be able to benefit from major numerical analysis methods and their implementations in business
PO-15PO 15. To follow the basic legislation related to the business and have a knowledge on basic law
PO-16PO 16. To have knowledge about Ataturk's Principles and Revolution History
PO-17PO 17. Recognize the basic principals and processes of production and sales management
PO-18PO 18. To have vocational knowledge of English in Business and Management
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 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18
LO 1
LO 2
LO 3
LO 4
LO 5
LO 6