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) | İdil KAYA ikaya@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 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 30 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 10 | 10 |
| 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 | 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 | ||