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
LGM 2018 MANAGERIAL ACCOUNTING COMPULSORY 3 0 0 4

Offered By

Logistics Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇIL SIGALI

Offered to

Logistics Management

Course Objective

Having the understanding of cost accounting concepts, analysis and procedures for being
educated users of cost accounting data, having the ability of using cost data in
decision making

Learning Outcomes of the Course Unit

1   To have the knowledge of cost classifications
2   To be able to use cost data and prepare cost reports
3   To use different cost control techniques
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 Introduction to Cost Terms
2 Cost-Volume-Profit Analysis
3 Cost-Volume-Profit Analysis
4 Decision Making and Relevant Information
5 Decision Making and Relevant Information
6 Job Costing
7 Activity Based Costing
8 Activity Based Costing
9 Master Budget and Responsibility Accounting
10 Master Budget and Responsibility Accounting
11 Flexible Budgets, Variances and Management Control
12 Flexible Budgets, Variances and Management Control
13 Inventory Costing and Capacity Analysis
14 Inventory Costing and Capacity Analysis
15 Final Exam

Recomended or Required Reading

Horngren, Charles T., Foster, George, Datar, Srikant M. (2008) Cost Accounting-
Managerial Emphasis. 13th Edition. Prentice Hall International, Inc.

Planned Learning Activities and Teaching Methods

Literature review, case studies, 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 MTE * 0.30 + ASG * 0.10 + FINS * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + ASG * 0.10 + RST * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

Students will discriminate between variable, fixed and mixed costs
Students will make cost-volume-profit analysis by using cost classification knowledge
Students will apply cost systems to available cost data, in providing relevant information for decision making.
Students will prepare master budget, calculate variances occured and analyze those variances for performance assesment
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.Compulsory to attend the class.

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 13 3 39
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 6 6
Preparation for final exam 1 10 10
Preparing assignments 1 20 20
Preparing presentations 1 5 5
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 108

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.155335355
LO.25533533533
LO.35535555
LO.455353553
LO.555353355

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

Copyright 2015 DEÜ. BİD

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