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 |
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 | ||