GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
MANAGERIAL ACCOUNTING/2160003
Course Title: MANAGERIAL ACCOUNTING
Credits 3 ECTS 7.5
Semester 1 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
   Prof. H. Kamil Buyukmirza, Ph.D, MBA, CPA
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/bmirza
 -- EMAIL(S) OF LECTURER(S)
  bmirza@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 tehcnical 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
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Nature and Scope of Managerial Accounting
2. Week  Concept of Cost, Accounting Cost and Opportunity Cost
3. Week  Cost-Volume Relations: Fixed, Variable, Semivariable, Semifixed Costs; Linear and Curvilinear Total and Unit Cost Functions
4. Week  Methods of Determining Cost-Volume Relations
5. Week  Abnormal Periods in Analysis, Statistical Regression, Correlation and Tests
6. Week  Inflation Adjustments and Determination of Curvilinear Functions
7. Week  Determination of Multivariate and Kinked Functions
8. Week  Mid-Term Exam.
9. Week  Cost-Volume-Profit Analysis
10. Week  Cost-Volume-Profit Analysis with curvilinear functions and under Conditions of Uncertainty
11. Week  Full absorption,Normal absorption, Variable costing Methods and Cost-Volume-Profit Analysis
12. Week  Concept of Relevant Cost its Application to Selected Managerial Decisions
13. Week  Business Budgets
14. Week  Standard Costs and Variance Analysis
15. Week  Inventory Planning and Control
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  H. Kamil Büyükmirza "Maliyet ve Yönetim Muhasebesi” Gazi Kitabevi, 17. Baskı, 2012. Charles T. Horngren, Srikant M. Datar, George Foster "Cost Accounting - A Managerial Emphasis" 11th Edition
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Practice
 -- 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
4
8
 Final and Studying for Final
2
4
8
 Other
10
4
40
 TOTAL WORKLOAD: 
182
 TOTAL WORKLOAD / 25: 
7.28
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Learns the fundamental principles and concepts of accounting.X
2Learns the functions and operations of national and international accounting regulationsX
3Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with.X
4Knows fundamental accounting theories and compares them with the modern theoriesX
5Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instrumentsX
6Gets comprehensive knowledge of auditing and learns independent auditing standards and their applicationsX
7Understands econometric models in accounting and learns their application to real casesX
8Learns the fundamental principles and concepts of financial managementX
9Follows up to date academic papers and new trends in financial managementX
10Learns the working capital management and management of short term liabilities and current assetsX
11Understands the financial and econometric models to value stocks and bonds and apply these models to the financial instruments in the marketX
12Learns new financial instruments and derivatives market. Knows the valuation of financial derivatives.X
13Gains practical and teoretical financial information necessary for an entrepreneur to evaluate alternative investments, to make investment decision and management of investmentX
14Deeply review the literature regarding the cost of capital, optimal capital structure and dividend policiesX