Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:
Week |
Subject |
Materials Sharing * |
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Related Preparation |
Further Study |
1) |
Introduction to managerial accounting, managerial cost concepts |
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1) |
Management accounting in general |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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2) |
Cost concepts |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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2) |
The behavior of costs, fixed costs, variable costs, cost-volume-profit (CVP) Analysis |
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3) |
CVP analysis: Break-even analysis, target net income, margin of safety |
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3) |
Break-even analysis |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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4) |
CVP analysis: Cost structure and operating leverage |
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4) |
Cost- volume-profit analysis |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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5) |
Incremental analysis |
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5) |
Differential analysis |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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6) |
Variable costing and segment reporting |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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6) |
CVP analysis practices |
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7) |
Review |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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7) |
Eliminate an unprofitable segment or product decision |
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8) |
Midterm |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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8) |
Mid-term exam |
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9) |
Capital budgeting decisions |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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9) |
Budgeting basics |
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10) |
Capital budgeting decisions cont. |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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10) |
Operating budgets |
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11) |
Budgeting |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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11) |
Financial budgets |
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12) |
Variance analysis |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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12) |
Budgetary control, flexible budgets |
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13) |
Responsibility accounting, performance evaluation |
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13) |
Financial statement analysis |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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14) |
Standard costs |
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14) |
Financial statement analysis cont. |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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15) |
Analyzing and reporting variances from standard costs |
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15) |
Review |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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16) |
Final |
Introduction to Managerial Accounting, Brewer, Garrison, Noreen, 6th Global Edition, 2013
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Course Notes / Textbooks: |
Öğretim Üyesinin hazırladığı ders notları, ders içeriği ile ilgili paylaşılan bilimsel yayınlar ile görsel kaynaklar (ted talks, film önerileri vb.)
● Brewer, Garrison, Noreen (2013). Yönetim Muhasebesine Giriş, 6th Global Baskı.
● Garrison, Noreen, Brewer (2010). Yönetim Muhasebesi 13th Baskı, McGraw-Hill.
● Lazol, İ. (2016). Maliyet ve Yönetim Muhasebesi. Bursa: Ekin Yayınevi.
● Büyükmirza, K. (2017). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Yayınevi.
Lecture notes prepared by the lecturer, scientific publications about the course content and visual resources (ted talks, movie suggestions, etc.)
● Brewer, Garrison, Noreen (2013). Introduction to Managerial Accounting, 6th Global Edition.
● Garrison, Noreen, Brewer (2010). Managerial Accounting, 13thEdition, McGraw-Hill Companies.
● Lazol, İ. (2016). Cost and Managerial Accounting. Bursa: Ekin Publishing.
● Büyükmirza, K. (2017). Cost and Managerial Accounting. Ankara: Gazi Publishing.
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References: |
Öğretim Üyesinin hazırladığı ders notları, ders içeriği ile ilgili paylaşılan bilimsel yayınlar ile görsel kaynaklar (ted talks, film önerileri vb.)
● Brewer, Garrison, Noreen (2013). Yönetim Muhasebesine Giriş, 6th Global Baskı.
● Garrison, Noreen, Brewer (2010). Yönetim Muhasebesi 13th Baskı, McGraw-Hill.
● Lazol, İ. (2016). Maliyet ve Yönetim Muhasebesi. Bursa: Ekin Yayınevi.
● Büyükmirza, K. (2017). Maliyet ve Yönetim Muhasebesi. Ankara: Gazi Yayınevi.
Lecture notes prepared by the lecturer, scientific publications about the course content and visual resources (ted talks, movie suggestions, etc.)
● Brewer, Garrison, Noreen (2013). Introduction to Managerial Accounting, 6th Global Edition.
● Garrison, Noreen, Brewer (2010). Managerial Accounting, 13thEdition, McGraw-Hill Companies.
● Lazol, İ. (2016). Cost and Managerial Accounting. Bursa: Ekin Publishing.
● Büyükmirza, K. (2017). Cost and Managerial Accounting. Ankara: Gazi Publishing.
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(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )
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Programme Learning Outcomes |
Contribution Level (from 1 to 5) |
1) |
Use and apply area concepts and theories in sub-disciplines of business administration. |
5 |
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1.1 Demonstrate awareness and knowledge on issues when dealing with business related problems such as management, organizational design, accounting, finance, marketing and human resources. |
5 |
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1.2 Have knowledge in business science such as mathematics, statistics, behavior science, law, information technologies etc. |
5 |
2) |
Have ability to effectively plan and use economic, technological and information sources and tools in organizations by using appropriate theories and methods. |
4 |
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2.1 Use economic and technological sources effectively and efficiently in the field of business administration. |
4 |
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2.2 Use information and communication technologies effectively in business practices. |
5 |
3) |
Promote a climate of integrity, change and innovativeness within and around contemporary business environment of which they will become part of as an employee/manager. |
4 |
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3.1 Demonstrate time management and self-discipline competencies required in a business environment to articulate strategies. |
4 |
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3.2 Manage information and communication processes along with supportive programs used in management. |
4 |
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3.3 Demonstrate awareness on ethical and environmental issues when dealing with business related problems |
4 |
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4) |
Applies the theoretical knowledge in business life during a semester. |
5 |
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4.1 Experiences all processes in business life. |
5 |
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4.2 Takes part in activities related to the field of education in a business operating in the field. |
4 |
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4.3 Questions the application with theoretical knowledge. |
5 |
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4.4 Compiles the knowledge and experience gained in the field. |
4 |
5) |
S/he acquires the competencies that develop by the expectations of business world and the society defined as the institutional outcomes of our university on the advanced level in relation with his/her field. |
5 |
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5.1 Acquires the analyzing solving the problems and managing the conflicts. |
5 |
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5.2 Participates as a team member and takes responsibility in the environments that require the solving of the conflicts and acts as a leader when necessary. |
4 |
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5.3 Has awareness for ethical and social responsivity. |
3 |
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5.4 By supporting the learnt courses with quantitative and qualitative data; and by using verbal and visual communication means, s/he transfers them to the groups within and outside his/her group in a systematical and effective way. |
4 |
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5.5 Evaluates the norms and standards present in the works in which s/he takes responsibility in a critical point of view. |
4 |
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5.6 Develops strategical, innovative and entrepreneurial ideas. |
4 |
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5.7 Acquires competence of managing the change. |
4 |
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5.8 Shows development personally and socially with and awareness for lifelong learning. |
3 |
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5.9 Follows advanced technologies and developments about digital transformation. |
4 |
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5.10 Has cultural awareness and s/he transfers this to the groups within and outside his/her field. |
3 |
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5.11 Has awareness about citizenship competency. |
3 |
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5.12 Acquires communication in a Foreign Language (English) competence defined on the level of at least B1 in European Language Portfolio. (In programs whose medium of instruction is English, on the level of B2/B2+). |
4 |