GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
MANAGERIAL ACCOUNTING/2240048
Course Title: MANAGERIAL ACCOUNTING
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof.Dr.Kamil Büyükmirza
 -- 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 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
  Financial Accounting
 --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  Midterm 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
  Kamil BÜYÜKMİRZA, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 19.baskı, 2014.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer
 -- 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
14
3
42
 Reading
14
3
42
 Searching in Internet and Library
0
 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 financial managementX
2Follows up to date academic papers and new trends in financial managementX
3Learns the functions and operations of national and international financial marketsX
4Gains the ability of analyzing and solving all sorts of possible financial problems that firms confront withX
5Learns the working capital management and management of short term liabilities and current assetsX
6Learns the financial instruments used in national and international markets. Understands the analysis and valuation of these instrumentsX
7Knows the fundamental accounting principles and financial statement analysisX
8Learns new financial instruments and derivatives market. Knows the valuation of financial derivativesX
9Understands both fundamental teories and new academic works and makes comparative analysis of financial teoriesX
10Learns investment analysis and portfolio managementX
11Gains practical and teoretical financial information necessary for an entrepreneur to evaluate alternative investments, to make investment decision and management of the invested firmX
12Deeply review the literature regarding the cost of capital, optimal capital structure and dividend policiesX
13Learns fundamental financial models and portfolio theoriesX
14Understands the financial and econometric models to value stocks and bonds and apply these models to the financial instruments in the marketX