GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

MANAGERIAL ACCOUNTING/1150052

Course Title:	MANAGERIAL ACCOUNTING
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

ASSOC. PROF. YILDIZ AYANOĞLU

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/yildiz.ayanoglu

-- EMAIL(S) OF LECTURER(S)

yildiz.ayanoglu@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Gains a managerial accounting perspective beyond classical accounting comprehension.
Improves analytical problem solving abilities backed by technical knowledge.

-- MODE OF DELIVERY

The mode of delivery of this course is Face to face

-- PREREQUISITES AND CO-REQUISITES

There is no prerequisite or co-requisite for this course.

-- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS

Cost Accounting

--COURSE CONTENT
1. Week	Description
2. Week	Qualifications and Content of Managerial Accounting Term of cost, book cost and opportunity cost
3. Week	Relations of cost-volume
4. Week	Methods of determining Relations of cost-volume
5. Week	Abnormal periods in analysis, statistical regression, correlation and tests
6. Week	Inflation adjustment and determination of curvilinear functions
7. Week	Determination of multivariable and fracture functions
8. Week	Midterm Exam
9. Week	Cost-volume-profit analysis
10. Week	Cost-volume-profit analysis for curvilinear functions and uncertainty
11. Week	Full absorption,Normal absorption, Variable costing Methods of Cost-volume-profit analysis
12. Week	Relevant Cost and examples of use management decision
13. Week	Business Budgets
14. Week	Standard cost and analyse of variance
15. Week	Inventory Planning and Control
16. Week	Recent Developments in Managerial Accounting

-- RECOMMENDED OR REQUIRED READING

Charles T., Walter T., Horngren, Financial and Managerial Accounting Charles T., Gary L., William O., Jeff, Horngren, Sundem,, Stratton, Introducti

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Drill - Practise

-- WORK PLACEMENT(S)

None

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	50
Assignment	0	0
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		50
Contribution of Final Examination to Overall Grade		50

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	14	3	42
Practising Hours of Course Per Week			0
Reading	14	3	42
Searching in Internet and Library	14	3	42
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	2	5	10
Final and Studying for Final	2	5	10
Other	14	3	42
TOTAL WORKLOAD:			188
TOTAL WORKLOAD / 25:			7.52
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	Gains the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned				X
2	To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups					X
3	To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project				X
4	To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day			X
5	To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship			X
6	To plan, apply or control the required strategies which is related to production and to use information about modern production system					X
7	To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning				X
8	To ensure the increase business value and to evaluate development of capital markets and international financial markets				X
9	To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations					X
10	To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary					X
11	To follow the changes in the world related to the functions of business, and to have the ability to promote innovation					X
12	To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection,				X
13	To gain professional competence in order to work in non-governmental organizations in the private and public sector			X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR