Ders Planı

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CLASS 2

CLASS 4

Lesson plan / MANAGERIAL ACCOUNTING

Lesson Information

Course Credit	3.0
Course ECTS Credit	7.0
Teaching Language of Instruction	Türkçe
Level of Course	Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course	Compulsory
Mode of Delivery	Face-to-face
Does the course require compulsory or optional work experience?	Z
Course Coordinator	Assoc. Prof. (Ph.D.) GÜNAY DENİZ DURSUN
Instructor (s)	Assoc. Prof. (Ph.D.) GÜNAY DENİZ DURSUN
Course Assistant

Purpose and Content

The aim of the course	The goal of the course is to teach cost accounting, decision-making and performance audit of the financial accounting as a tool to use.
Course Content	Volume relations of cost, cost determination of volume, volume cost profit (rbt) analysis, analysis of special cases, mhk, cost analysis as a tool for management decision, standard costing and variant analysis.

Learning Outcomes

Assess the basic concepts of Accounting and Finance
Solve all the problems that can be encountered by businesses in the field of finance
Examine the financial events in the context of national and international business
Operate under the conditions of world financial markets
Interact with the disciplines with which the fields of accounting and finance are related
Practice reporting and interpretation in their field
Paraphrase information on the field to workers and teammates.
Interpellation their knowledge when taking decisons, practice reporting and behaivours.
Practice analytical thinking.
Use modern methods and technologies of business.
Analyze quantitative data about financial issues.
Analyze the financial markets of the world.
Practice independent research requiring expertise in the field.
Take responsibility in accordance with project objectives as project manager or participant.
Define the objectives of Organizations / Agencies
Practice transactions in world financial markets
Apply the planning, organizing, executing, coordinating, financing and controlling functions of businesses
Analyze a business financially on an organizational basis
Evaluate critically the acquired knowledge and skills
Appraise the need for the continuity of learning.
State their thoughts and suggestions on financial issues to whom it may concern verbally and in writing
Practice communication effectively with stakeholders in the professional field.
Utilize the computer software and information/communication technologies at least at the advanced level required by the field under the European Computer User License.
Use a foreign language at least at the level of B1 according to the European Language Portfolio.
Recognize the individual and social rules of law, morality and ethics concerning Management and Economics
Outline the information in the fields of accounting and finance at the level of expertise.
Practice the relationships of Organization / Agency with stakeholders effectively.
Discover innovations in the field of finance.
Practice critical thinking concerning the Organization / institution.
Recognize the consciousness required with respect to the subjects of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues.

Weekly Course Subjects

1	CONCEPTUAL FRAMEWORK
2	EXPENDITURE-COST CONCEPTS AND TYPES
3	TOTAL COST FUNCTION
4	COST-VOLUME DETERMINATION OF THE RELATIONSHIP
5	COST VOLUME PROFIT ANALYSIS
6	COST-VOLUME-PROFIT ANALYSIS: PRODUCT MIX
7	SPECIAL ORDER ACCEPTANCE-REJECTION DECISION
8	MAKING A NEW MACHINE DECISION
9	MIDTERM EXAM
10	STANDARD COST SYSTEM
11	DEVIATION ANALYSIS
12	THE STANDARD COST SYSTEM REGISTRATION
13	OPERATING BUDGET
14	EDITING BUDGET

Resources

1- Prof.Dr. Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 2011.
2- Prof. Dr. Sait Sevginer, Yönetim Muhasebesi, Türkmen Kitabevi, 2005

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Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources

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