| Semester | Course Unit Code | Course Unit Title | T+P+L | Credit | Number of ECTS Credits |
| 4 | BA206 | MANAGERIAL ACCOUNTING | 3+0+0 | 3 | 5 |
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Language of Instruction
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English
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Level of Course Unit
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Bachelor's Degree
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Department / Program
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BUSINESS ADMINISTRATION
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Type of Program
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Formal Education
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Type of Course Unit
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Compulsory
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Course Delivery Method
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Face To Face
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Objectives of the Course
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This course designed to introduce students to the use of accounting information in business decision-making and performance evaluation. It covers the basics of cost accounting systems, resource allocation, and performance evaluation.
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Course Content
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The aim of the course is to provide an introduction for individuals who make business decisions and evaluate the performance of business units using data obtained from the accounting system. The course covers the basic issues involved in the design of a cost accounting system, and the role of management accounting in decisions concerning resource allocation and performance evaluation.
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Course Methods and Techniques
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%20 Quiz
%20 Student Project
%20 Midterm Exam
%40 Final Exam
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Prerequisites and co-requisities
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( BA205 )
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Course Coordinator
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None
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Name of Lecturers
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Instructor Dr. Seyit Gökmen seyit.gokmen@agu.edu.tr
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Assistants
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None
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Work Placement(s)
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No
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Recommended or Required Reading
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Resources
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Management Accounting for Decision Makers, 9th Edition, by Atrill and McLaney, 2019, Pearson
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Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
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In-Term Studies
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Yarıyıl İçi Çalışmalarının Başarı Notunun Katkısı
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1
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%
20
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Quiz/Küçük Sınav
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1
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%
20
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Ödev
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1
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%
20
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Final examination
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1
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%
40
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Total
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4
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%
100
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ECTS Allocated Based on Student Workload
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Activities
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Total Work Load
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Araştırma Ödevi
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1
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20
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20
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Yazılı Sınav
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1
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30
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30
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Grup Sunumu
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1
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10
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10
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Ev Ödevi
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8
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3
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24
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Yüz Yüze Ders
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14
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3
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42
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Final Sınavı
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1
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28
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28
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Total Work Load
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Number of ECTS Credits 5
154
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Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
| No | Learning Outcomes |
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1
| Analyze and interpret transactions relating to managerial concepts |
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2
| Identify costs which may be relevant or irrelevant to a given management decision at hand |
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3
| Calculate costs in a job order and a process cost accounting system and understand how the costs flow through the system |
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4
| Understand of the types of costs and how they behave in order to calculate cost-volume-profit relationships |
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5
| Understand of the types of budgets and be able to prepare operating budgets and capital budgets |
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6
| Identify relevant information for decision making purposes in order to produce financial analyses for a range of decisions such as product-mix, pricing, outsourcing and special orders |
Weekly Detailed Course Contents
| Week | Topics | Study Materials | Materials |
| 1 |
Introduction to management accounting
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| 2 |
Cost-benefit decision making
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| 3 |
Cost-volume-profit analysis
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| 4 |
Full costing
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| 5 |
Cost management
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| 6 |
Budgeting
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| 7 |
Midterm Exam
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| 8 |
Active Learning Week
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| 9 |
Capital Investment Decisions
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| 10 |
Performance evaluation and pricing
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| 11 |
Modern Challenges in managerial Accounting
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| 12 |
Data management and Pricing
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| 13 |
Course Review
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| 14 |
Final Exam
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Contribution of Learning Outcomes to Programme Outcomes
Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant
https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=70550&lang=en