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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
MANAGERIAL ACCOUNTING ISL 306 6 4 + 0 4 7
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK
Dersi Verenler
Dersin Yardımcıları Res.Asst. Zülküf Çevik
Dersin Kategorisi
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
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Define the Managerial Accounting and explain relation between Cost accounting and managerial accounting. 1 - 2 - A -
2 - Comprehend Cost and Cost components, and classify by function and variety. 1 - 2 - A -
3 - Comprehend the cost accounting record system, and simultaneous recording method. 1 - 2 - A -
4 - State the direct material (Raw Material), labor, General overhead expenses. 1 - 2 - A -
5 - Comprehend the distribution of expenses to the cost components, and become an expert on method of cost distribution. 1 - 2 - A -
6 - Comprehend the installation Costs to the product and implement expense installation methods. 1 - 2 - A -
7 - Became an expert on the activity based costing system, joint and by-product costing system. 1 - 2 - A - B -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer
Ölçme Yöntemleri: A:Testing B:Oral Exam

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
15 Is conscious about universality of right, social justice, quality, saving cultural and environmental values, occupational health and safety in tasks of production, marketing, management, accounting and finance.

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 50
KisaSinav 1 10
KisaSinav 2 10
Odev 1 5
Odev 2 5
Odev 3 5
Odev 4 5
Odev 5 5
Odev 6 5
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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 3 48
Mid-terms 1 15 15
Quiz 2 5 10
Assignment 6 3 18
Final examination 1 20 20
Toplam İş Yükü 175
Toplam İş Yükü /25(s) 7
Dersin AKTS Kredisi 7
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