GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
MANAGERIAL ACCOUNTING/ISLE308
Course Title: MANAGERIAL ACCOUNTING
Credits 3 ECTS 5
Semester 7 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof.Yıldız AYANOĞLU, Assoc.Prof. Serap YANIK, Assistant Prof. Adem ALTAY
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/yildiz.ayanoglu, http://www.websitem.gazi.edu.tr/site/seraps, http://www.websitem.gazi.edu.tr/site/altay,
 -- EMAIL(S) OF LECTURER(S)
  yildiz.ayanoglu@gazi.edu.tr, seraps@gazi.edu.tr, altay@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Learns nature, scope and philosophy of managerial accounting with special emphasis on its differences from financial accounting.
Learns necessary background knowledge for cost analysis.
Acquires practice‐supported knowledge on cost‐volume relations and cost‐volume‐profit analysis.
 -- MODE OF DELIVERY
  Face to face education
 -- PREREQUISITES AND CO-REQUISITES
  Cost Accounting courses offered in previous years should preferably have been taken.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  Managerial Accounting 2 is recommended.
 --COURSE CONTENT
1. Week  Nature and scope of managerial accounting.
2. Week  Place of managerial accounting in accounting and in business management.
3. Week  Concept of cost, accounting and opportunity cost
4. Week  Investment costs, operating costs and their posting on financial statements.
5. Week  Cost‐volume relations: Variable, fixed, semi‐variable and semi‐fixed costs.Cost functions in business: Total and unit costs.
6. Week  Identifying cost‐volume relationship: Accounting Analysis and Engineering Approach.
7. Week  Identifying cost‐volume relationship: Mathematical and Statistical Approach, Scatter Graph Method.
8. Week  Midterm Exam
9. Week  Identifying cost‐volume relationship: Mathematical and Statistical Approach; High and Low, Semi Average and Least Squares Method.
10. Week  Introduction to cost‐volume‐profit (C‐V‐P) analysis:Profit functions, Contribution margin (CM), contribution margin ratio (C
11. Week  Profit estimation through C‐V‐P analysis, safety margin and safety margin ratio, profit margin, operating leverage.
12. Week  C‐V‐P analysis: Breakeven graph and profit‐volume graph.
13. Week  Effects of parameter changes in profit function: Changes in CM and CMR, changes in fixed costs.
14. Week  C‐V‐P analysis in decision making: Price setting, equipment replacement, capacity expansion.
15. Week  C‐V‐P analysis in multi‐product situations: Company‐wide analysis, product‐based analysis
16. Week  Determination of optimum product mix through C‐V‐P analysis
 -- RECOMMENDED OR REQUIRED READING
  Charles T. Horngren, Srikant M. Datar, George Foster: "Cost Accounting: A Managerial Emphasis", 12. baskı. H. Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, 21. Baskı
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 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
14
3
42
 Practising Hours of Course Per Week
0
 Reading
8
3
24
 Searching in Internet and Library
6
3
18
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
2
3
6
 Final and Studying for Final
0
 Other
8
4
32
 TOTAL WORKLOAD: 
122
 TOTAL WORKLOAD / 25: 
4.88
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To gain 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
2To 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
3To 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
4To 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
5To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.X
6To plan, apply or control the required strategies which is related to production and to use information about modern production systemX
7To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.X
8To ensure the increase business value and to evaluate development of capital markets and international financial markets.X
9To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.X
10To 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
11To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.X
12To 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
13To gain professional competence in order to work in non-governmental organizations in the private and public sector.X