BUSINESS (ENGLISH)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Ders Genel Tanıtım Bilgileri

Course Code:

1314211011

Ders İsmi:

Managerial Accounting

Ders Yarıyılı:

Fall

Ders Kredileri:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Type of course:

Necessary

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Prof. Dr. Özlem Arzu AZER

Course Lecturer(s):

Dr.Öğr.Üyesi Gülay Selvi HANİŞOĞLU

Course Assistants:

Dersin Amaç ve İçeriği

Course Objectives:

The primary objective of Managerial Accounting course is to introduce students with the main financial and managerial accounting principles and concepts and also basic understanding of how financial statements are prepared. This course provides students fundamental knowledge of financial and managerial accounting. It helps develop the ability to collect, analyze and communicate quantitative and non- quantitative information to assist management making more effective planning and control decisions.

Course Content:

The instructor can take advantage of methods such as classroom discussions, assignments, group projects, case studies, lectures, questions and exercises from the textbook, Power Point presentations, student experiences/ responses, MS Excel applications and practices.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Calculate key financial ratios taken from financial statements in order to assess the liquidity, profitability, and solvency of private sector corporations.
2) Interpret key financial ratios taken from financial statements in order to assess the liquidity, profitability, and solvency of private sector corporations.
3) Interpret accounting information in the context of the regulatory structure in which accounting and auditing operate.
4) Explain the key ways in which financial accounting information is useful in making investment and credit decisions.
5) Explain verbally and in writing the basic aspects of accounting’s role in corporate governance.
6) Solve basic problems in costing.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Ders Akış Planı

Week	Subject	Related Preparation
1)	An Introduction of the course and syllabus– Accounting and the business environment Accounting Concepts and Generally Accepted Principles of Accounting	-
2)	Recording Business Transactions	-
3)	Adjusting Process/Completing Accounting Cycle	-
4)	Merchandise Operations and Merchandise Inventory	-
5)	The Statement of Cash Flow	-
6)	Financial Statement Analysis	-
7)	Review, Preparation for the Mid-Term Exam	-
8)	Mid-term Exam	-
9)	Introduction to Managerial Accounting (chapter 16)	-
10)	Job Order and Process Costing (Chapter 17)	-
11)	Activity Based Costing and Other Cost Management Tools (chapter 18)	-
12)	Cost -Volume –Profit Analysis (chapter 19)	-
13)	Short Term Business Decisions – Capital Investment Decisions	-
14)	Performance Evaluation and Balance Score Card	-
15)	Review, Preparation for the Final Exam	--
16)	Final Exam	-

Sources

Course Notes / Textbooks:	Miller-Nobles, Mattison & Matsumura "Horngren's Financial & Managerial Accounting", seventh edition, global edition, Peason, 2022. Charles T. Horngren, Walter T. Harrison, Jr., Walter T. Harrison Jr., M. Suzanne Oliver - Accounting, 9th edition -Prentice Hall (2012)
References:	İrem Nuhoğlu, Principles of Accounting, Boğaziçi University, 2014.

Ders - Program Öğrenme Kazanım İlişkisi

Ders Öğrenme Kazanımları	1	2	3	4	5	6
Program Outcomes
1) Has basic knowledge, concepts and current theoretical knowledge and current developments in the field of business administration.
2) Understands the main actors, conditions and dynamics in the global business environment.
3) Comprehends ethical, legal and security issues related to business life.
4) Shares the results by reaching the right conclusions from the researches with effective data collection and analysis methods.
5) Develops creative solutions to problems that may arise in business processes due to changes in the corporate environment.
6) Plans the activities for the development of the employees under her responsibility and exhibits effective leadership.
7) Takes responsibility for solving complex and unpredictable problems related to her field.
8) Evaluates the advanced knowledge and skills acquired in the field of business with a critical approach.
9) Supports personal and institutional development by adhering to the concept of lifelong learning.
10) Shares his/her thoughts on the issues related to his/her field and solution proposals regarding the problems with experts and non-experts by supporting them with quantitative and qualitative data.
11) By using a foreign language, monitors theoretical and applied knowledge in the field.
12) Understands the importance and necessity of adapting to the changes in the complex and rapidly changing global business environment with an innovative perspective.
13) Communicates effectively, verbally and in writing, with people from different cultures and groups inside and outside the institution.
14) Supporting the universality of cultural rights, conscious of social justice; becomes an operator that respects the environment, institution, history and cultural heritage.

Ders - Öğrenme Kazanımı İlişkisi

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Has basic knowledge, concepts and current theoretical knowledge and current developments in the field of business administration.	3
2)	Understands the main actors, conditions and dynamics in the global business environment.	3
3)	Comprehends ethical, legal and security issues related to business life.	3
4)	Shares the results by reaching the right conclusions from the researches with effective data collection and analysis methods.	4
5)	Develops creative solutions to problems that may arise in business processes due to changes in the corporate environment.	3
6)	Plans the activities for the development of the employees under her responsibility and exhibits effective leadership.	4
7)	Takes responsibility for solving complex and unpredictable problems related to her field.	4
8)	Evaluates the advanced knowledge and skills acquired in the field of business with a critical approach.	2
9)	Supports personal and institutional development by adhering to the concept of lifelong learning.	4
10)	Shares his/her thoughts on the issues related to his/her field and solution proposals regarding the problems with experts and non-experts by supporting them with quantitative and qualitative data.	3
11)	By using a foreign language, monitors theoretical and applied knowledge in the field.	2
12)	Understands the importance and necessity of adapting to the changes in the complex and rapidly changing global business environment with an innovative perspective.	5
13)	Communicates effectively, verbally and in writing, with people from different cultures and groups inside and outside the institution.	4
14)	Supporting the universality of cultural rights, conscious of social justice; becomes an operator that respects the environment, institution, history and cultural heritage.	4

Öğrenme Etkinliği ve Öğretme Yöntemleri

Anlatım
Course
Homework
Problem Çözme
Örnek olay çalışması
Web Tabanlı Öğrenme

Ölçme ve Değerlendirme Yöntemleri ve Kriterleri

Yazılı Sınav (Açık uçlu sorular, çoktan seçmeli, doğru yanlış, eşleştirme, boşluk doldurma, sıralama)
Homework

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	1	% 10
Homework Assignments	1	% 10
Midterms	1	% 40
Semester Final Exam	1	% 40
total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
total		% 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	3	42
Study Hours Out of Class	16	3	48
Homework Assignments	1	20	20
Midterms	1	30	30
Final	1	40	40
Total Workload			180