COURSE UNIT TITLE

: COST AND MANAGERIAL ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 3001 COST AND MANAGERIAL ACCOUNTING ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR BANU ESRA ASLANERTIK

Offered to

International Business and Trade
International Trade and Business (English)
BUSINESS ADMINISTRATION
Tourism Management

Course Objective

The objective of this course is to provide a basic understanding of concepts, analysis and procedures in cost accounting and use of them in decision-making.

Learning Outcomes of the Course Unit

1   Understand cost and managerial accounting terms, concepts, and classifications for applying to managerial decision making.
2   Be able to prepare necessary budgets by employing accounting information in planning.
3   Be able to reorganize relevant manufacturing data to provide the cost information to use in decision making.
4   Be able to perform management control systems depending on cost data; then it will be possible to control ongoing performance of business operations.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to Cost Terms
2 Schedule of COGM and COGS
3 Cost-Volume-Profit Analysis
4 Cost-Volume-Profit Analysis
5 Job Costing
6 Job Costing
7 Process Costing
8 Master Budget and Responsibility Accounting
9 Master Budget and Responsibility Accounting
10 Flexible Budgets, Variances and Management Control
11 Flexible Budgets, Variances and Management Control
12 Problem Solving and General Review

Recomended or Required Reading

1. Horngren,C. T., Foster, G., Datar S. M., Cost Accounting, A Managerial Emphasis, 15th edition, Prentice Hall, International Edition, 2014.

Planned Learning Activities and Teaching Methods

1. Lectures
2. Groups Discussions
3. Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 ASS Assignment
3 FN Final
4 FCG FINAL COURSE GRADE MT * 0.40 + ASS * 0.10 + FN * 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 + ASS * 0.10 + RST * 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. Students will discriminate between variable, fixed and mixed costs.
2. Students will make cost-volume-profit analysis by using cost classification knowledge.
3. Students will apply cost systems to available cost data, in providing relevant information for decision making.
4. Students will prepare master budget, calculate variances occured and analyze those variances for performance assessment.
5. Students will classify relevant and irrelevant information depending on the decision under examination.

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of the lectures is mandatory.
2. Violations of plagiarism of any kind will result in a disciplinary action.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparation for midterm exam 1 20 20
Preparation for final exam 1 25 25
Preparations before/after weekly lectures 12 1,5 18
Preparing assignments 12 1 12
Midterm 1 1,5 2
Final 1 1,5 2
TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.15
LO.255
LO.355
LO.4444

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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