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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IFN 5022 BUSINESS BUDGETS ELECTIVE 3 0 0 3

Offered By

Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR NEVSER MINE TÜKENMEZ

Offered to

Finance Master of Finance

Course Objective

To prepare business budgets that form business budget system, to plan business budget and use as audit instrument

Learning Outcomes of the Course Unit

1   Knows business budget system 2   Prepares budgets that take place in business budget system 3   Prepares responsibility reports 4   Reports according to full costing and variable costing 5   Uses Excel for budgeting

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Financial Planning: Scope, Assumptions, Dimentions and Process 2 General Information About Business Budget 3 Principles of Budgeting and Scope of Business Budget System 4 Responsibility Accounting 5 Preperation of Budgets: Sales and Production Budget 6 Direct Material Budget, Direct Labor Budget 7 General Production Budget, Cost of Production Budget and Cost of Sales Budget 8 Operations Budget, Investment Budget 9 Cash Budget, Financing Budget 10 Budgeting in Manufacturing Enterprise: Monografi 11 Budgeting in Trade Enterprise: Monografi 12 Full and Variable Costing 13 Preperation of Responsiblity Reports 14 Conclusion and Evaluation

Recomended or Required Reading

Işletme Bütçeleri- Prof.Dr. TunaTaner Kar Planlamasında Işletme Bütçelerinin Kullanımı- Prof. Dr. Semra Öncü

Planned Learning Activities and Teaching Methods

Detailed in Assessment Methods and ECTS table

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FCG FINAL COURSE GRADE 3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

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 14 3 42 Preparation for midterm exam 1 8 8 Preparations before/after weekly lectures 14 1 14 Preparation for final exam 1 12 12 Final 1 3 3 Midterm 1 2 2 TOTAL WORKLOAD (hours) 81

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 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1