GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

ADVANCED MANGAERIAL ACCOUNTING/5160041

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

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 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.
Gains in-depth knowledge on selected contemporary subjects through paper assignments while developing research skills.

-- 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,Practise

-- WORK PLACEMENT(S)

None

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	25
Assignment	1	25
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
1					X
2					X
3				X
4						X
5						X
6						X
7					X
8			X
9				X
10				X
11		X
12		X
13					X
14				X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR