Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Managerıal Accountıng ISL 306 6 4 + 0 4 7
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Zorunlu
Dersin Koordinatörü Doç.Dr. RECEP YILMAZ
Dersi Verenler Doç.Dr. NEVRAN KARACA, Arş.Gör.Dr. ABDÜSSAMED KOÇ,
Dersin Yardımcıları Res.Asst. Zülküf Çevik
Dersin Kategorisi Alanına Uygun Öğretim
Dersin Amacı The aim of this course is to examine advanced topics in management accounting and control. The emphasis will be on contemporary issues in the research and practice of management accounting. An interdisciplinary perspective will be applied throughout the course, tracing out linkages with micro-economics, organization theory and strategic management.
Dersin İçeriği Introduction to managerial accounting, basic cost concepts and the necessary components to form the cost system
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Define the Managerial Accounting and explain relation between Cost accounting and managerial accounting. Lecture, Question-Answer, Testing,
2 Comprehend Cost and Cost components, and classify by function and variety. Lecture, Question-Answer, Testing,
3 Comprehend the cost accounting record system, and simultaneous recording method. Lecture, Question-Answer, Testing,
4 State the direct material (Raw Material), labor, General overhead expenses. Lecture, Question-Answer, Testing,
5 Comprehend the distribution of expenses to the cost components, and become an expert on method of cost distribution. Lecture, Question-Answer, Testing,
6 Comprehend the installation Costs to the product and implement expense installation methods. Lecture, Question-Answer, Testing,
7 Became an expert on the activity based costing system, joint and by-product costing system. Lecture, Question-Answer, Testing, Oral Exam,
Hafta Ders Konuları Ön Hazırlık
1 Introduction to management accounting, differences between managerial accounting and financial accounting, the place and importance of managerial accounting on business management
2 Cost concept, divisionalization of costs, expense and loss discrimination, classification of business expenses
3 Auxiliary account entries in cost accounting, transfer of entries to financial tables
4 Specification and observation of raw materials costs
5 Specification and observation of direct labour costs
6 Specification and observation of general overhead costs
7 Specification of direct costs of cost centers (first assignment), problem of indirect costs
8 Distribution of expenses of support department costs to main production departments
9 Midterm exam
10 Global view of costing systems and job order costing system
11 Process costing system and the problem of wastes
12 Manufacturing overhead costs budget
13 Activity based costing and the comparison with traditional costing systems
14 Joint products and by products’ costing
Kaynaklar
Ders Notu
Ders Kaynakları
Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. X
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ödev 20
1. Ara Sınav 80
Toplam 100
1. Yıl İçinin Başarıya 40
1. Final 60
Toplam 100
AKTS - İş Yükü Etkinlik Sayı Süre (Saat) Toplam İş Yükü (Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 13 13
Assignment 1 18 18
Final examination 1 20 20
Toplam İş Yükü 179
Toplam İş Yükü / 25 (Saat) 7,16
Dersin AKTS Kredisi 7