Management Accounting
Accounting and Finance
Institute of Social Sciences
Second Cycle (Master's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Management Accounting | MUF115 | Elective | Master's degree | 1 | Fall | 6 |
Name of Lecturer(s)
Prof. Dr. Vasfi HAFTACI
Assistant Prof. Dr. Yavuz KILINÇ
Learning Outcomes of the Course Unit
1) Explaining accounting types.
2) Recognizing cost behavior.
3) Applying profit planning.
4) Comprehending the benefits of variable cost method.
5) Creating a budget.
6) Comprehending the benefits of managerial control.
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||
| 1 | 2 | 3 | ||
| Learning Outcomes | ||||
| 1 | High | High | High | |
| 2 | High | High | High | |
| 3 | High | High | High | |
| 4 | High | High | High | |
| 5 | High | High | High | |
| 6 | High | High | High | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Cost Accounting
Course Contents
This course equips candidates with in-depth knowledge on goal, scope and method of the course, key terms, cost and managerial accounting system, cost behaviors and analysis, profit planning, decision making and using of accounting information, full absorption costing and variable costing, standard costing and control, operational auditing, forecasting and budgeting, cost management principles, strategic cost management systems, activity based cost management, target costing.
Weekly Schedule
1) Basic Concepts2) Cost Behavior, Fixed Cost and Flexible Cost
3) Composite Cost, Cost Behaviour Research
4) Profit Planning
5) Profit Planning
6) Variable Cost Reporting
7) Variable Cost Reporting
8) Midterm Examination/Assessment
9) Budgeting Process
10) Budgeting Process
11) Budgeting Process
12) Administrative Control
13) Administrative Control
14) Administrative Control
15) Costs and Management Decisions
16) Final Examination
Recommended or Required Reading
1- Prof. Dr. Vasfi HAFTACI, Yönetim Muhasebesi, Umuttepe Yayınları, İzmit
2- Charles T. Horngren, Gary J. Sundem, David Burgstahler and Jeff Schatzberg; Introduction to Management Accounting, Pearson
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Group Study
4) Problem Solving
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required