MBA PROGRAMME ( WITH - THESIS)
Qualification Awarded	Length of Program	Toplam Kredi (AKTS)	Mode of Study	Level of Qualification & Field of Study
Master's ( Second Cycle) Degree	2	120	FULL TIME	TQF, TQF-HE, EQF-LLL, ISCED (2011):Level 7 QF-EHEA:Second Cycle TQF-HE, ISCED (1997-2013): 34

General Course Description Information

Course Code:

BUS527

Course Name:

MANAGERIAL ACCOUNTING

Course Semester:

Fall

Course Credits:

Theoretical	Uygulama	Credit	ECTS
3		3	8

Language of instruction:

English

Condition of Course:

Does the Course Work Experience Require?:

Course Type :

Zorunlu

Course Level:

Master

TQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

Face to face

Name of Coordinator:

Asst. Prof. Dr. Ahmet Hakan ÖZKAN

Course Lecturer(s):

Assoc. Prof. Ahmet Hakan Özkan

Course Assistants:

Objective and Contents of the Course

Course Objectives:

1. Understand how accounting data is used internally within a company for planning operations, controlling activities, and making decisions.
2. Understanding of the concepts of cost accumulation for product costing; cost-volume-profit relationships; profit planning; standard costing; static and flexible budgets; performance measurement; and relevant costs for decision-making.
3. Understanding of the above concepts in order to select, interpret, and analyze the information in order to make business decisions.
4. Understand the accounting system and the issue of internal controls and the impact of technology on the business environment.
5. Identify and understand the ethical implications inherent in managerial accounting and be able to apply strategies for addressing them.

Course Content:

This is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling activities. It focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning, operations, capital budgeting, relevant costs for decision-making, and performance analysis in manufacturing and service environments.

Learning Outcomes

The students who have succeeded in this course;
1) Identify and illustrate the primary activities and informational needs of managers and explain the role of the managerial accountant as a member of the management team.
2) Compare and contrast financial and managerial accounting.
3) Çeşitli maliyet terimlerini, kavramlarını ve davranışlarını tanımlayın ve gösterin ve farklı karar verme amaçları için alaka düzeylerini değerlendirin.
4) Distinguish between product and period costs; prepare and evaluate a Schedule of Cost of Goods Manufactured, Schedule of Cost of Goods Sold, and Income Statement.

Ders Akış Planı

Week	Subject	Related Preparation
1)	Concepts
2)	Entry to Accounting
3)	Journals and Ledgers
4)	Types of costs
5)	Cost Accounting and ERP
6)	Cost computation and examples
6)	Cost computation and examples
7)	Inventory cost management
8)	Break even point
9)	Income statement and cost statement
10)	EBIT, EBITDA and other concepts
11)	Wrap up
12)	Problem solving
13)	Equivalent product
14)	Wrap up

Sources

Course Notes / Textbooks:	Required Text: Horngren’s Financial and Managerial Accounting: The Managerial Chapters, Tracie L. Miller-Nobles • Brenda L. Mattison
References:	Required Text: Horngren’s Financial and Managerial Accounting: The Managerial Chapters, Tracie L. Miller-Nobles • Brenda L. Mattison

Contribution of The Course Unit To The Programme Learning Outcomes

Course Learning Outcomes	1	2	3	4
Program Outcomes
1) Has the ability to collect, interpret and analyze data that is related to the conceptual and cognitive knowledge developed in conjunction with the specialization and has the ability to use this information to execute and direct the projects and activities related to the field	1	1	1	1
1) Has the contemporary and up-to-date information about the field of business that can be used in professional life and has theoretical knowledge applicable in the literature	1	1	1	1
2) Is aware of the importance of rapid change and lifelong learning	1	1	1	1
3) Has professional ethics and responsibility in the collection, interpretation, implementation and announcement of results related to the field	1	1	1	1
4) Can use and manage Microsoft Office software programs related to the area, use information and communication technologies	1	1	1	1
5) Has effective verbal and written communication related to the field	1	1	1	1
6) Can transform the theoretical knowledge obtained into conceptual and cognitive knowledge; with this knowledge has the ability to independently perform and execute a business in the chosen career field	1	1	1	1

Course - Learning Outcomes

No Effect	1 Lowest	2 Average	3 Highest

	Program Outcomes	Level of Contribution
1)	Has the ability to collect, interpret and analyze data that is related to the conceptual and cognitive knowledge developed in conjunction with the specialization and has the ability to use this information to execute and direct the projects and activities related to the field	2
1)	Has the contemporary and up-to-date information about the field of business that can be used in professional life and has theoretical knowledge applicable in the literature	2
2)	Is aware of the importance of rapid change and lifelong learning	3
3)	Has professional ethics and responsibility in the collection, interpretation, implementation and announcement of results related to the field	2
4)	Can use and manage Microsoft Office software programs related to the area, use information and communication technologies	2
5)	Has effective verbal and written communication related to the field	2
6)	Can transform the theoretical knowledge obtained into conceptual and cognitive knowledge; with this knowledge has the ability to independently perform and execute a business in the chosen career field	3

Learning Activities and Teaching Methods

Assessment & Evaluation Methods of the Course Unit

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Semester Final Exam	1	% 60
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
Total		% 100

Workload & ECTS Credits of The Course Unit

Aktiviteler	Number of Activities	Duration (Hours)	Workload
Course	14	3	42
Study Hours Out of Class	12	12	144
Homework Assignments	2	2	4
Midterms	1	1	1
Semester Final Exam	1	1	1
Total Workload			192