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Department of Business Administration
BA 350 | Course Introduction and Application Information
| Course Name |
Managerial and Cost Accounting
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
BA 350
|
Fall
|
3
|
0
|
3
|
6
|
| Prerequisites |
None
|
|||||
| Course Language |
English
|
|||||
| Course Type |
Required
|
|||||
| Course Level |
First Cycle
|
|||||
| Mode of Delivery | face to face | |||||
| Teaching Methods and Techniques of the Course | DiscussionProblem SolvingLecture / Presentation | |||||
| National Occupation Classification | - | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | Cost accounting information adds value to an organization by improving managers’ decisions. This course mainly aims to explain the methods that would be used for the determination of costs, managerial planning, control and decision making. In other words the course provides the process of identifying, measuring and accumulating, analyzing, preparing, interpreting and communicating cost information that assists managers to fulfill organizational objectives. First the emphasis will be on cost information, how it is computed and then how it is used in decision-making. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | Cost information and reports based on cost and management accounting technics guide management in decision making. The course presents the theory, procedures and practice relating to product costs, including job order, process and standard cost systems. Management accounting part of the course covers, CVP analysis, variable costing and absorption costing, budgeting and variance analysis methods to interpret accounting data in planning and controlling business activities. Additionally the course shows how accounting data supports short term decision making such as outsourcing decisions, using resources effectively when some factors are scarce. |
| Related Sustainable Development Goals |
|
|
|
Core Courses |
X
|
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | The Manager and Management Accounting | Chapter 16: Management Accounting |
| 2 | Basic Cost Terms, Concepts and Classifications | Chapter 16: Management Accounting |
| 3 | Financial Statements of Manufacturing Companies | Chapter 17: Job Order Cost Systems and Overhead Allocations |
| 4 | Job-Order Costing | Chapter 17: Job Order Cost Systems and Overhead Allocations |
| 5 | Activity-Based Costing | Chapter 17: Job Order Cost Systems and Overhead Allocations |
| 6 | Environmental Management Accounting & Life-cycle costing | Chapter 19: Costing and the Value Chain |
| 7 | Cost, Volume, Profit Relationships & Variable and Absorption Costing | Chapter 20: Cost-Volume-Profit Analysis |
| 8 | Process Costing | Chapter 18: Process Costing |
| 9 | Midterm Exam | |
| 10 | Allocation of Support Department Costs: Common Costs and Revenues | Datar&Rajan: Chapter 15 |
| 11 | Basics of Master Budgets | Chapter 23: Operational Budgeting |
| 12 | Standard Cost System (Variance Analysis) | Chapter 24: Standard Cost Systems |
| 13 | Responsibility Accounting and Transfer Pricing | Chapter 22: Responsibility Accounting and Transfer Pricing |
| 14 | Relevant Cost Analysis and Short-term Managerial Decisions & Flexible Budgets | Chapter 21: Incremental Analysis and Chapter 23: Operational Budgeting |
| 15 | Semester Review | |
| 16 | Final exam |
| Course Notes/Textbooks | Williams, J.R., Better, M.S., Smith, K.R. (2024), Financial & Managerial Accounting. The Basis for Business Decisions, 20th Edition, McGraw-Hill Education, ISBN10: 1266850929, ISBN13: 9781266850929 |
| Suggested Readings/Materials | IFRS Conceptual Framework |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments |
1
|
30
|
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
30
|
| Final Exam |
1
|
40
|
| Total |
| Weighting of Semester Activities on the Final Grade |
2
|
60
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
14
|
3
|
42
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
1
|
20
|
20
|
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
30
|
30
|
| Final Exam |
1
|
30
|
30
|
| Total |
170
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
|||||
|
1
|
2
|
3
|
4
|
5
|
|||
| 1 |
To be able to solve problems with an analytical and holistic viewpoint in the field of business administration. |
-
|
-
|
-
|
X
|
-
|
|
| 2 |
To be able to present the findings and solutions to the business problems in written and oral formats. |
-
|
-
|
-
|
-
|
X
|
|
| 3 |
To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels. |
-
|
X
|
-
|
-
|
-
|
|
| 4 |
To be able to use innovative and creative approach for real-life business situations. |
-
|
-
|
-
|
-
|
-
|
|
| 5 |
To be able to demonstrate leadership skills in different business situations. |
-
|
-
|
-
|
-
|
-
|
|
| 6 |
To be able to interpret the reflections of new technologies and softwares to business dynamics. |
-
|
-
|
-
|
-
|
-
|
|
| 7 |
To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective. |
-
|
-
|
-
|
X
|
-
|
|
| 8 |
To be able to act in accordance with the scientific and ethical values in studies related to business administration. |
-
|
-
|
-
|
-
|
-
|
|
| 9 |
To be able to work efficiently and effectively as a team member. |
-
|
-
|
-
|
-
|
-
|
|
| 10 |
To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions. |
-
|
-
|
-
|
-
|
-
|
|
| 11 |
To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). |
-
|
-
|
-
|
-
|
-
|
|
| 12 |
To be able to speak a second foreign language at a medium level of fluency efficiently. |
-
|
-
|
-
|
-
|
-
|
|
| 13 |
To be able to relate the knowledge accumulated throughout the human history to their field of expertise. |
-
|
-
|
-
|
-
|
-
|
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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