GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

COST AND MANAGERIAL ACCOUNTING/7390045

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

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Asst. Prof. İbrahim YÜNGÜL

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

http://w3.gazi.edu.tr/web/temizer/

-- EMAIL(S) OF LECTURER(S)

temizer@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Gains managerial perspective beyond classical approach.
Improves problem solving ability supported by technical information.

-- 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	Cost and cost elements, recording system of cost accounting
2. Week	Production costs, determining and bookkeeping production costs
3. Week	Cost centers and first allocation to cost centers
4. Week	Cost centers and second allocation to cost centers
5. Week	Full absorption costing method, normal absorption costing method and variable costing method
6. Week	Full absorption costing method, normal absorption costing method and variable costing method
7. Week	Standard costing method
8. Week	Midterm Exam
9. Week	Accounting cost, opportunity cost
10. Week	Relation of cost volume
11. Week	Relation of cost-volume,
12. Week	Cost-volume-profit analysis
13. Week	Cost-volume-profit analysis on full absorption costing method, normal absorption costing method and variable costing method
14. Week	Business budgets
15. Week	Business budgets
16. Week	Final Exam

-- RECOMMENDED OR REQUIRED READING

Maliyet ve Yönetim Muhasebesi, Kamil Büyükmirza, Gazi Kitabevi.

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration

-- WORK PLACEMENT(S)

Not Applicable

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	0
Assignment	1	0
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		40
Contribution of Final Examination to Overall Grade		60

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	16	6	96
Practising Hours of Course Per Week	12	4	48
Reading			0
Searching in Internet and Library	10	4	40
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			0
TOTAL WORKLOAD:			200
TOTAL WORKLOAD / 25:			8
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, occupational health and safety.			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