Instıtute Of Graduate Educatıon
Management Master's Program (Wıthout Thesıs)
Course Information
| COST AND MANAGEMENT ACCOUNTING | |||||
|---|---|---|---|---|---|
| Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
| Hour / Week | |||||
| İŞL521 | Spring | 3 | 0 | 3 | 6 |
| Prerequisites and co-requisites | None |
|---|---|
| Language of instruction | Turkish |
| Type | Elective |
| Level of Course | Master's |
| Lecturer | Lect. Seda Turnacıgil |
| Mode of Delivery | Face to Face |
| Suggested Subject | None |
| Professional practise ( internship ) | None |
| Objectives of the Course | The aim of this course is to examine the basic concepts of cost and to explain how management accounting is used for costing, planning and control. |
| Contents of the Course | Basic concepts of management accounting, cost flows, cost, cost and loss concepts, cost-volume-profit analysis |
Learning Outcomes of Course
| # | Learning Outcomes |
|---|---|
| 1 | Explain the basic concepts of management accounting. |
| 2 | They have information about different costing methods. |
| 3 | Has knowledge about cost-volume-profit relationships |
| 4 | Compare the Costs of Business, Service and Manufacturing Operations. |
Course Syllabus
| # | Subjects | Teaching Methods and Technics |
|---|---|---|
| 1 | Separation of general accounting, management accounting and cost accounting. | Lecture,Discussion |
| 2 | Management Accounting in a Dynamic Environment | Lecture,Discussion |
| 3 | Installation of General Production Costs into Products and Services. | Lecture,Discussion,Case Study |
| 4 | Activity-Based Costing-Standard Costing | Lecture,Discussion,Case Study |
| 5 | Cost-Volume-Profit Analysis | Lecture,Discussion,Case Study |
| 6 | Control of inventory costs and out of inventory costs | Lecture,Discussion,Case Study |
| 7 | Mid-term exam | |
| 8 | Cost flow in commercial enterprises | Lecture,Discussion,Case Study |
| 9 | Classification of costs in the trade, service and production sectors | Lecture,Discussion,Case Study |
| 10 | Cost and cost driver, variable and fixed costs, production and other costs, direct and indirect costs. | Lecture,Discussion,Case Study |
| 11 | Break-even analysis | Lecture,Discussion,Case Study |
| 12 | Specific order cost system - process costing system | Lecture,Discussion,Case Study |
| 13 | Use cost information in short-term decisions | Lecture,Discussion,Case Study |
| 14 | General evaluation | Lecture,Discussion,Case Study |
| 15 | General evaluation | Lecture,Discussion,Case Study |
| 16 | Final Exam |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|---|---|---|
| 1 | Cost Accounting - A Managerial Mephasis. Horgren, Datar and Foster. 11th Edition (International Edition), Prentice Hall | ||
| 2 | Managerial Accounting. Raiborn, Barfield and Kinney. Second Edition. West Publishing Company. 1996 | ||
| 3 | Yönetim Açısından Maliyet Muhasebesi, Nihat Küçüksavaş,Kare yayınları,2006 |
Method of Assessment
| # | Weight | Work Type | Work Title |
|---|---|---|---|
| 1 | 40% | Mid-Term Exam | Mid-Term Exam |
| 2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
| # | Learning Outcomes | Program Outcomes | Method of Assessment |
|---|---|---|---|
| 1 | Explain the basic concepts of management accounting. | 1͵3 | 1͵2 |
| 2 | They have information about different costing methods. | 1͵3͵7 | 1͵2 |
| 3 | Has knowledge about cost-volume-profit relationships | 1͵3͵7 | 1͵2 |
| 4 | Compare the Costs of Business, Service and Manufacturing Operations. | 1͵3͵7 | 1͵2 |
Work Load Details
| # | Type of Work | Quantity | Time (Hour) | Work Load |
|---|---|---|---|---|
| 1 | Course Duration | 14 | 3 | 42 |
| 2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 1 | 14 |
| 3 | Presentation and Seminar Preparation | 1 | 10 | 10 |
| 4 | Web Research, Library and Archival Work | 2 | 10 | 20 |
| 5 | Document/Information Listing | 0 | 0 | 0 |
| 6 | Workshop | 0 | 0 | 0 |
| 7 | Preparation for Midterm Exam | 1 | 18 | 18 |
| 8 | Midterm Exam | 1 | 3 | 3 |
| 9 | Quiz | 0 | 0 | 0 |
| 10 | Homework | 0 | 0 | 0 |
| 11 | Midterm Project | 0 | 0 | 0 |
| 12 | Midterm Exercise | 0 | 0 | 0 |
| 13 | Final Project | 0 | 0 | 0 |
| 14 | Final Exercise | 0 | 0 | 0 |
| 15 | Preparation for Final Exam | 1 | 40 | 40 |
| 16 | Final Exam | 1 | 3 | 3 |
| 150 | ||||