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 |
Week 1: Introduction to Management Accounting Week 2: Concepts of cost, expense and expenditure Week 3: Cost Behavior and Cost Classification Week 4: Cost Driver and Introduction to Cost-Volume-Profit Analysis Week 5: Cost-Volume-Profit Analysis and Focus on Decision Making Process Week 6: Contribution Approach and Absorption Approach Week 7: Exercises Week 8: Midterm Week 9: Budgets and Their Relation with Management Functions Week 10: Preparing Master Budget Week 11: Flexible Budget and Static Budget Week 12: Exercises Week 13: Variance Analysis and Standard Costing Week 14: Exercises |
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 | Charles Horngren, Gary L. Sunden, David Burgstahler, Jeff Schatzberg (2014), Introduction to Management Accounting, Pearson Education, 16. Edition (Global) |
Theory Topics
Week | Weekly Contents |
---|---|
1 | Introduction to managerial accounting |
2 | Concepts of cost, expense and expenditure |
3 | Cost Behavior and Cost Classification |
4 | Cost Driver and Introduction to Cost-Volume-Profit Analysis Cost Classification |
5 | Cost-Volume-Profit Analysis and Focus on Decision Making Process |
6 | Contribution Approach and Absorption Approach |
7 | Exercises |
8 | Midterm |
9 | Budgets and Their Relation with Management Functions |
10 | Preparing Master Budget |
11 | Flexible Budget and Static Budget |
12 | Exercises |
13 | Variance Analysis and Standard Costing |
14 | Exercises |
Practice Topics
Week | Weekly Contents |
---|
Contribution to Overall Grade
Number | Contribution | |
---|---|---|
Contribution of in-term studies to overall grade | 0 | 60 |
Contribution of final exam to overall grade | 0 | 40 |
Toplam | 0 | 100 |
In-Term Studies
Number | Contribution | |
---|---|---|
Assignments | 5 | 20 |
Midterm Examinations (including preparation) | 1 | 30 |
Other Applications | 10 | 10 |
Toplam | 16 | 60 |
No | Program Learning Outcomes | Contribution | ||||
---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 |
Activities | Number | Period | Total Workload |
---|---|---|---|
Class Hours | 14 | 3 | 42 |
Working Hours out of Class | 10 | 3 | 30 |
Assignments | 10 | 2 | 20 |
Presentation | 1 | 10 | 10 |
Midterm Examinations (including preparation) | 1 | 9 | 9 |
Other Applications | 10 | 1 | 10 |
Final Examinations (including preparation) | 1 | 14 | 14 |
Total Workload | 135 | ||
Total Workload / 25 | 5,40 | ||
Credits ECTS | 5 |