| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Business Budgets | MUF116 | Elective | Master's degree | 1 | Spring | 6 |
Name of Lecturer(s)
Prof. Dr. Vasfi HAFTACI
Assistant Prof. Dr. Yavuz KILINÇ
Learning Outcomes of the Course Unit
1) Developing competency in budget preparing
2) Explaining fixed budgeting
3) Explaining flexible budgeting
4) Comprehending importance of budget control
5) Following the new approaches to budgeting
6) know basic concepts about budget.
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
Management Accounting
Course Contents
This course equips candidates with in-depth knowledge on purposes of budgeting, the budgeting process, static budgeting, sales budget, production budget, direct material purchases and usage budgets, direct labor budget, manufactoring overhead budget, inventory budget, selling expense budget, administrative expenses budget, plant and equipment budget, budgeted ıncome statement, cash budget, budgeted balance sheet, flexible budgets, the control of business budgets, performance reports.
Weekly Schedule
1) Basic Concepts2) Budget Preparation
3) Budget Preparation
4) Static Budgeting
5) Static Budgeting
6) Static Budgeting
7) Flexible Budgeting
8) Midterm Examination/Assessment
9) Flexible Budgeting
10) Flexible Budgeting
11) Budget Control
12) Budget Control
13) Budget Control
14) Budget Control
15) New Approaches to Budgeting
16) Final Examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required