COURSE UNIT TITLE

: MANAGERIAL ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MBA 2040 MANAGERIAL ACCOUNTING COMPULSORY 3 0 0 4

Offered By

Maritime Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

DOCTOR REHA MEMIŞOĞLU

Offered to

Maritime Business Administration

Course Objective

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

Learning Outcomes of the Course Unit

1   To have the knowledge of cost anda managerial accounting terms and concepts.
2   To understand and apply cost-volume-profit analysis.
3   To understand and use cost systems.
4   Be able to prepare necessary budgets by employing accounting information in planning
5   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 The Manager and Management Accounting
2 Introduction to Cost Terms
3 Cost-Volume-Profit Analysis
4 Cost-Volume-Profit Analysis
5 Decision Making and Relevant Information
6 Decision Making and Relevant Information
7 Job Costing
8 Job Costing
9 Activity Based Costing
10 Activity Based Costing
11 Master Budget and Responsibility Accounting
12 Master Budget and Responsibility Accounting
13 Flexible Budgets, Variances and Management Control
14 Flexible Budgets, Variances and Management Control

Recomended or Required Reading

Horngren, Charles T., Foster, George, Datar, Srikant M. (2014) Cost Accounting-Managerial Emphasis. 15th Edition. Prentice Hall International, Inc.

Planned Learning Activities and Teaching Methods

1-Lectures
2-Groups Discussions
3-Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 ASG ASSIGNMENT
3 FINS FINAL EXAM
4 FCG FINAL COURSE GRADE
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT)


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 assesment
5-Students will classify relevant and irrelevant information depending on the decision under examination

Language of Instruction

English

Course Policies and Rules

1- No Plagiarism
2- Attendance to the class is compulsory

Contact Details for the Lecturer(s)

Res. Asst. Dr. Reha MEMIŞOĞLU
reha.memisoglu@deu.edu.tr

Office Hours

Friday 12:00 - 13:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Case study 0 0 0
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 5 5
Preparation for final exam 1 10 10
Preparing assignments 1 10 10
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 99

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.13353553333335
LO.23553533535533
LO.33553553535355
LO.45353535335355
LO.55555353535553

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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