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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ERA 3202 BUDGETING ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR NEVSER MINE TÜKENMEZ

Offered to

Business Administration (Evening) Business Administration

Course Objective

Learning the use of budgets in financial planning and control and also learning spreadsheet applications for planning purposes and being able to prepare a master budget.

Learning Outcomes of the Course Unit

1   Being able to prepare a master budget 2   Being able to use variance analysis for evaluating performance 3   Being able to use Excel spreadsheets for planning purposes 4   Being able to calculate and evaluate performance indicators for investment centers 5   Being able to calculate and evaluate performance indicators for profit centers

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

HAZIRLIK - FOREIGN LANGUAGE PREPARATION CLASS

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 An Introduction to budgeting 2 Strategic planning and budgeting: process,preparation and control 3 Responsibility accounting and evaluating performance 4 Master Budget:Sales,Production, Inventory Purchases Budget 5 Direct Material and Direct Labor Budgets 6 Master Budget:Factory Overhead, Ending Inventory Budget 7 Selling and Administrative Expenses Budget 8 Mid-term exams 9 Mid-term exams 10 Master Budget:Cash Budget 11 Capital Expenditures Budget, Budgeted Income Statement 12 Budgeted Balance Sheet,Flexible Budgets 13 Evaluating Performance: The use of variance analysis 14 Case study

Recomended or Required Reading

Introduction to Management Accounting Charles T.Horngren Budgeting:Basics and Beyond Jea K Shim and Joel G. Siegel

Planned Learning Activities and Teaching Methods

The course will be taught by using power point slides and Excel applications.The case will be solved in class interactively

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

English

Course Policies and Rules

To be announced.

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 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 12 12 Preparation for final exam 1 16 16 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 114

Contribution of Learning Outcomes to Programme Outcomes

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