Department of Business Administration

Managerial Accounting(G232)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
G232 Managerial Accounting 4 3 0 0 3 5
Prerequisites G231
Admission Requirements G231
Language of Instruction French
Course Type Compulsory
Course Level Bachelor Degree
Course Instructor(s) Banu DİNCER bdincer@gsu.edu.tr (Email)
Assistant
Objective The objective of the course is to provide students with the concepts and tools needed to understand and effectively use managerial accounting information.
Content - Introduction to managerial accounting
- Concepts of cost, expense and expenditure
- Classification of cost accounting information
- The use of cost accounting information in decision making
- Standard Cost and Variance Analysis
- Direct Costing
- Cost-Volume-Profit Analysis
- Capital Budgeting Decisions
- Budgeting
Course Learning Outcomes This course will provide to
1. Have information on basic concepts of management accounting.
2. Perform cost-volume-profit analysis and use the information obtained as a result of these analyzes in decisin-making.
3. Perform short term planning and prepare budgets.
4. Evaluate alternative investment options and determine the most appropriate for the company.
5. Apply standard cost accounting and analyze variances.
Teaching and Learning Methods
References * Yönetim Muhasebesi-Prof. Dr. Rüstem Hacırüstemoğlu
* Claude Alazard, Sabine Sépari, Controle de Gestion, Manuel et Applications, Dunod,2010
Print the course contents
Theory Topics
Week Weekly Contents
1 Introduction to managerial accounting
2 Concepts of cost, expense and expenditure
3 Cost Classification
4 Cost Classification
5 Cost-Volume-Profit Analysis
6 Cost-Volume-Profit Analysis
7 MIDTERM
8 Direct Costing+ Presentation
9 The use of cost accounting information in decision making+ Presentation
10 Budgeting+ Presentation
11 Budgeting+ Presentation
12 Capital Budgeting Decisions+ Presentation
13 Standard Cost and Variance Analysis+ Presentation
14 Standard Cost and Variance Analysis+ Presentation
Practice Topics
Week Weekly Contents
Contribution to Overall Grade
  Number Contribution
Contribution of in-term studies to overall grade 1 50
Contribution of final exam to overall grade 1 50
Toplam 2 100
In-Term Studies
  Number Contribution
Assignments 2 5
Presentation 1 15
Midterm Examinations (including preparation) 1 30
Project 0 0
Laboratory 0 0
Other Applications 0 0
Quiz 0 0
Term Paper/ Project 0 0
Portfolio Study 0 0
Reports 0 0
Learning Diary 0 0
Thesis/ Project 0 0
Seminar 0 0
Other 0 0
Toplam 4 50
No Program Learning Outcomes Contribution
1 2 3 4 5
1 The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge. X
2 The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods. X
3 The ability to work effectively in a team; the ability to pass on knowledge to other members of the team. X
4 The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary. X
5 The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business. X
6 Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to evaluate critically the information he/she has acquired. X
7 Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment. X
8 Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages. X
9 The ability to conduct researches and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions. X
10 Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and take the responsibility of these decisions. X
11 Consciousness of taking into account ethical values, when making decisions and being involved in business life. X
12 Awareness of the impact of practices related to his/her field on the global and social dimensions (universality of social rights, social justice, cultural values, environmental problems, sustainability, etc.) and their legal consequences. X
Activities Number Period Total Workload
Class Hours 14 3 42
Working Hours out of Class 10 2 20
Assignments 10 2 20
Presentation 1 10 10
Midterm Examinations (including preparation) 1 9 9
Final Examinations (including preparation) 1 14 14
Total Workload 115
Total Workload / 25 4,60
Credits ECTS 5
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