| Semester | Course Unit Code | Course Unit Title | T+P+L | Credit | Number of ECTS Credits | Last Updated Date |
| 4 | BA206 | MANAGERIAL ACCOUNTING | 3+0+0 | 3 | 5 | 12.09.2025 |
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Language of Instruction
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English
|
|
Level of Course Unit
|
Bachelor's Degree
|
|
Department / Program
|
BUSINESS ADMINISTRATION
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Type of Program
|
Formal Education
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Type of Course Unit
|
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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Demonstrating the common transactions that are related to managerial concepts.
Outlining types of costs and how they behave to calculate cost-volume- profit relationships.
Applying the relevant information for decision-making purposes to produce financial analyses for a range of decisions such as product-mix, pricing, outsourcing, and special orders.
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Course Content
|
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
|
%20 Quiz
%20 Student Project
%20 Midterm Exam
%40 Final Exam
|
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Prerequisites and co-requisities
|
( BA205 )
|
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Course Coordinator
|
None
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Name of Lecturers
|
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)
|
No
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Recommended or Required Reading
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Resources
|
Management Accounting for Decision Makers, 9th Edition, by Atrill and McLaney, 2019, Pearson
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Course Notes
|
-
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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
|
In-Term Studies
|
|
Yarıyıl İçi Çalışmalarının Başarı Notunun Katkısı
|
1
|
%
20
|
|
Quiz/Küçük Sınav
|
1
|
%
20
|
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Ödev
|
1
|
%
20
|
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Final examination
|
1
|
%
40
|
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Total
|
4
|
%
100
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ECTS Allocated Based on Student Workload
|
Activities
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Total Work Load
|
|
Araştırma Ödevi
|
1
|
20
|
20
|
|
Yazılı Sınav
|
1
|
30
|
30
|
|
Grup Sunumu
|
1
|
10
|
10
|
|
Ev Ödevi
|
8
|
3
|
24
|
|
Yüz Yüze Ders
|
14
|
3
|
42
|
|
Final Sınavı
|
1
|
28
|
28
|
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Total Work Load
| |
|
Number of ECTS Credits 5
154
|
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
| No | Learning Outcomes |
|
1
| Analyze transactions relating to managerial concepts. |
|
2
| Calculate costs in job order and process cost accounting systems. |
|
3
| Classify cost types and calculate cost-volume-profit relationships. |
|
4
| Identify relevant financial data to support managerial decision-making. |
Weekly Detailed Course Contents
| Week | Topics | Study Materials | Materials |
| 1 |
Introduction to management accounting
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|
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| 2 |
Cost-benefit decision making
|
|
|
| 3 |
Cost-volume-profit analysis
|
|
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| 4 |
Full costing
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|
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| 5 |
Cost management
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|
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| 6 |
Budgeting
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|
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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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|
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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=79235&lang=en