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 * |
|
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.
|
| 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.
|
(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )
| |
Programme Learning Outcomes |
Contribution Level (from 1 to 5) |
1) |
Learns and uses the basic information, concepts and theories required in the field of international trade. |
5 |
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1.1 Apart from subjects such as finance, business, economics, management-organization, marketing, sales management, human resources management, which constitute the main subjects of business management, it is also necessary for foreign trade, logistics, supply chain management, customs, insurance and risk management. have the necessary basic information. |
5 |
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1.2 Except the core subjects of the business, students have knowledge about leadership, behavioral sciences, communication and entrepreneurship; in the field of service, mathematics, statistics, law, operations research, information processing and management information systems. |
5 |
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2) |
Use information and communication technologies and business applications and international trade in information systems effectively. |
4 |
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2.1 Students will be able to benefit from contemporary information technologies and tools in business life, are willing to learn continuously, are open to innovations and can easily adapt to changes. |
4 |
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3) |
Can develop effective management strategies using appropriate theory and methods; plan, co-ordinate, implement and control management processes |
5 |
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3.1 Improves analytical thinking, problem solving in organizational issues, time management, self-discipline and communication skills. |
5 |
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3.2 Uses problem solving, time management, self-discipline and effective communication skills at work. |
5 |
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4) |
Applies the theoretical knowledge in business life during a semester. |
3 |
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4.1 Experiences all processes in business life. |
3 |
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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 |
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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. |
4 |
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5.1 Acquires the analyzing solving the problems and managing the conflicts. |
4 |
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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. |
5 |
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5.3 Has awareness for ethical and social responsivity. |
4 |
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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. |
3 |
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5.6 Develops strategical, innovative and entrepreneurial ideas. |
3 |
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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. |
4 |
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5.9 Follows advanced technologies and developments about digital transformation. |
3 |
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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 |
ECTS Information Package / Course Catalogue