| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Busıness Budgetıng | ISL 447 | 7 | 2 + 0 | 2 | 5 |
| Ön Koşul Dersleri | Cost Accounting |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. NEVRAN KARACA |
| Dersi Verenler | ÜMMÜGÜLSÜM ZOR, |
| Dersin Yardımcıları | Res. Assist. Hüseyin Can AYAR |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | Within the scope of the course, giving the basic consepts of business budgets, which have an important place in the survival of businesses, understanding the importance of budgets in terms of business management and how they will be used in management decisions, emphasizing the differences in budget processes according to the business areas of activity, and explaning the budgeting stages of businesses according to their activities. |
| Dersin İçeriği | The concepts of budget and operating budgets, the relationship between accounting and budget, the importance of operating budgets, general information about operating budgets, preparation of operating budgets, stages of preparation of the budget, stages of preparation of the general budget in trade, service and production enterprise, analysis of budget deviations and activity- based budgeting system. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Explain the importance of budgets and location of business administration. | Lecture, Question-Answer, Discussion, | Testing, |
| 2 | Explain the principles of the budget to be considered in the preparation of budgets. | Lecture, Question-Answer, | Testing, |
| 3 | Gives comprehensive information about the types of budget. Explains the budgeting process and the issue of the impact of business activity related with the budget process provides information about the business. | Lecture, Question-Answer, Discussion, | Testing, |
| 4 | Prepare the appropriate budget activities of the business | Lecture, Drilland Practice, Group Study, | Testing, Homework, |
| 5 | Explain the importance of flexible budgeting and manufacturing firms gives detailed information about the flexible overhead budgeting process. | Lecture, Question-Answer, Discussion, | Testing, |
| 6 | Prepare a flexible overhead budgets. | Drilland Practice, | Testing, Homework, |
| 7 | By comparing actual data with budget data and analyzing the results will determine the budget deviations | Lecture, Drilland Practice, Group Study, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Budgeting and Business Budget Concepts- Operating budgets Goals, Features, Benefits and Limits | Examining the relevant parts of the suggested resources |
| 2 | Scope of Business and Basic Principles of the Budget System- Types of Business budgets | Examining the relevant parts of the suggested resources |
| 3 | Preparation of sales and production budget of manufacturing enterprises. | Examining the relevant parts of the suggested resources |
| 4 | Preparation of direct raw materials budget and direct labour budget of manufacturing enterprises. | Examining the relevant parts of the suggested resources |
| 5 | Preparation of the flexible overhead budget of manufacturing enterprises. | Examining the relevant parts of the suggested resources |
| 6 | Preparation of operating expense budget of manufacturing enterprises. | Examining the relevant parts of the suggested resources |
| 7 | Preparation of the statement of cost of sales, balance sheet and income statement of manufacturing enterprises. | Examining the relevant parts of the suggested resources |
| 8 | Preparation of cash budget. | Examining the relevant parts of the suggested resources |
| 9 | Midterm Exam | |
| 10 | Analysis of budget variances. | Examining the relevant parts of the suggested resources |
| 11 | Preparation of the general budget of trade enterprises | Examining the relevant parts of the suggested resources |
| 12 | Preparation of the general budget of services enterprises. | Examining the relevant parts of the suggested resources |
| 13 | Activity Based Budgeting System- Basic concepts and process. | Examining the relevant parts of the suggested resources |
| 14 | Activity and resource budgeting of Activity Based Budgeting System | Examining the relevant parts of the suggested resources |
| Kaynaklar | |
|---|---|
| Ders Notu | Haftacı, Vasfi (2010), İşletme Bütçeleri, Beta Yayınları, Genişletilmiş 6. Baskı. |
| Ders Kaynakları | 1- Büyükmirza, Kamil (2021), Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 24. Baskı. |
| 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. | ||||||
| 8 | Our students can transfer their knowledge and suggestions by written and verbal communication skills. | X | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 50 |
| 1. Kısa Sınav | 10 |
| 2. Kısa Sınav | 10 |
| 1. Ödev | 30 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
| Mid-terms | 1 | 15 | 15 |
| Quiz | 2 | 5 | 10 |
| Assignment | 1 | 15 | 15 |
| Final examination | 1 | 15 | 15 |
| Toplam İş Yükü | 135 | ||
| Toplam İş Yükü / 25 (Saat) | 5,4 | ||
| Dersin AKTS Kredisi | 5 | ||