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Course Unit Title Course Unit Code Type of Course Unit Level of Course Unit Year of Study Semester ECTS Credits
Budget Control Systems In Businesses ISL405 Elective Bachelor's degree 4 Fall 4

Name of Lecturer(s)

Prof. Dr. Vasfi HAFTACI
Assistant Prof. Dr. Yavuz KILINÇ

Learning Outcomes of the Course Unit

1) Learns the concepts related to the budget.
2) Understands the budget process.
3) Learns static budgeting activity.
4) Learns flexible budgeting activity.
5) Understands budget control and its importance.
6) Prepares proforma balance sheet and income statement.

Program Competencies-Learning Outcomes Relation

  Program Competencies
1 2 3 4 5 6 7 8 9 10
Learning Outcomes
1 No relation High High Middle Low Low Low No relation No relation Low
2 High High High Middle Low Low Low No relation No relation Low
3 High High High Middle Low Low Low No relation No relation Low
4 High High High Middle Low Low Low No relation No relation Low
5 High High High Middle Low Low Low No relation No relation Low
6 High High High Middle Low Low Low No relation No relation Low

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Managerial Accounting

Course Contents

Budget and the concept of budgeting, objectives of budgeting, history of budgeting, static budgeting, flexible budgeting, activity-based budgeting, budget control

Weekly Schedule

1) Basic Concepts
2) 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 of Budgeting
16) Final Examination

Recommended or Required Reading

Planned Learning Activities and Teaching Methods



Assessment Methods and Criteria

Language of Instruction

Turkish

Work Placement(s)

Not Required