COURSE UNIT TITLE

: ACCOUNTING FOR DECISION MAKING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ERA 3516 ACCOUNTING FOR DECISION MAKING ELECTIVE 3 0 0 5

Offered By

School of Applied Sciences

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSISTANT PROFESSOR MUSTAFA ÜNÜVAR

Offered to

Tourism Management
International Trade
Gastronomy And Culinary Arts
Tourism and Hotel Management

Course Objective

The aim of the course is to enable students to take cost variable into consideration while making business decisions.

Learning Outcomes of the Course Unit

1   Students will be able to understand financial statements
2   Students will be able to perform basic financial statements analyses
3   Students will be able to identify cost behaviors and perform cost-volume-profit analyses
4   Students will be able to understand capital budgeting decisions
5   Students will be able to identify and interpret budget variances

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Financial Tables - Balance Sheet & Income Statement
2 Bookkeeping basics
3 Statement of Cash Flows
4 Liquidity Analysis
5 Performance Analysis
6 Classification of Costs and Behavior of Costs and CVP Analyses
7 Midterm exam
8 Midterm exam
9 Inventory Management
10 Acquisition of Fixed Assets
11 Relevant Cost
12 Absorption & Variable Costing & Marginal Costing
13 Make or Buy decision
14 Budget Variances
15 Final exam
16 Final exam

Recomended or Required Reading

Horngren, C.T., Datar, S. M. & Rajan, M. V. (2011). Cost Accounting: A Managerial Emphasis, Pearson.

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 ASG ASSIGNMENT
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + ASG * 0.20 + FIN * 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + ASG * 0.20 + RST * 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams

Language of Instruction

English

Course Policies and Rules

The Regulation of Dokuz Eylul University on Education and Examination in Associate's and Bachelor's Degrees
The Codes of Practice of School of Applied Sciences on Education and Examination

Contact Details for the Lecturer(s)

e-mail adress of the lecturer

Office Hours

Lecture day, between the hours of 12:30-13:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 2 10 20
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 126

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16
LO.1
LO.2
LO.3
LO.4
LO.5

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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