Prerequisites and co-requisites |
|
Language of instruction |
English |
Type |
Elective |
Level of Course |
Bachelor's |
Lecturer |
Assist.Prof.Dr. Caner Atış |
Mode of Delivery |
Face to Face |
Suggested Subject |
You are required to attend classes regularly and participate in class discussions. For this course, it is nearly impossible to be successful without attending classes. Reading the assigned materials before coming to the class makes it easier to follow the course, to take notes and asking questions on the topics you do not understand. Reviewing class notes is also critical for success. |
Professional practise ( internship ) |
None |
Objectives of the Course |
This is an introduction to Management/Managerial Accounting. Accounting practice is complex. It involves the simultaneous application of numerous interrelated concepts. To provide effective learning, concepts are isolated and introduced in a logical sequence. The application of accounting concepts to business practice should be the end result rather than the starting point of the educational process. The primary object of this course is to provide the students with the basic concepts and fundamentals of Managerial Accounting. |
Contents of the Course |
Introduction to Managerial Accounting, Building Blocks of Managerial Accounting, Cost Behavior, Cost, Volume-Profit Analysis, Relevant Information and Short-Term Business Decisions, Activity-Based Costing and Other Cost Management Tools, The Master Budget and Responsibility Accounting, Flexible Budgets and Standard Costs, Performance Evaluation and Balanced Scorecard. |
# |
Subjects |
Teaching Methods and Technics |
1 |
Introduction to Managerial Accounting |
Lecture and Discussion |
2 |
Building Blocks of Managerial Accounting |
Lecture and Discussion |
3 |
Cost Behavior: Analysis and Use |
Lecture and Discussion |
4 |
Cost, Volume-Profit Analysis |
Short Theoretical Summary and Applications |
5 |
Cost, Volume-Profit Analysis |
Short Theoretical Summary and Applications |
6 |
Cost, Volume-Profit Analysis |
Short Theoretical Summary and Applications |
7 |
Relevant Information and Short-Term Business Decisions |
Short Theoretical Summary and Applications |
8 |
Mid-term Exam |
|
9 |
Relevant Information and Short-Term Business Decisions |
Short Theoretical Summary and Applications |
10 |
Relevant Information and Short-Term Business Decisions |
Short Theoretical Summary and Applications |
11 |
Activity-Based Costing and Other Cost Management Tools |
Short Theoretical Summary |
12 |
The Master Budget and Responsibility Accounting |
Short Theoretical Summary |
13 |
Flexible Budgets and Standard Costs: An Introduction |
Short Theoretical Summary |
14 |
Performance Evaluation and Balanced Scorecard |
Short Theoretical Summary |
15 |
Review |
Short Theoretical Summary |
16 |
Final Exam |
|
# |
Material / Resources |
Information About Resources |
Reference / Recommended Resources |
1 |
Charles T. HORNGREN, Srikant M. DATAR, Madhav V. RAJAN: Cost Accounting : A Managerial Emphasis, 15th Edition, Pearson Education, 2014. |
Textbook |
Önerilen Kaynak |
2 |
Prof.Dr.Kamil Büyükmirza, 2014. Maliyet ve Yönetim Muhasebesi, 19. Baskı, Gazi Kitabevi. |
Textbook |
Referans |
3 |
Ray H. Garrison, Eric W. Noreen, MANAGERIAL ACCOUNTING, Tenth Edition, (McGraw-Hill, 2003) |
Textbook |
Referans |
4 |
Charles T. HORNGREN, Srikant M. DATAR, George FOSTER: Cost Accounting: A Managerial Emphasis, 11th Edition, Prentice Hall, 2003. |
Textbook |
Referans |
5 |
Peter C. Brewer, Ray H. Garrison, Eric W. Noreen, Introduction to Managerial Accounting, 5th Edition, McGraw-Hill Irwin, 2010. |
Textbook |
Referans |
6 |
http://www.tesmer.org.tr |
Internet |
Referans |
7 |
http://www.turmob.org.tr/ |
Internet |
Referans |