COURSE UNIT TITLE

: USING OF ACCOUNTING DATA IN INFORMATION PROCESSES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 7160 USING OF ACCOUNTING DATA IN INFORMATION PROCESSES ELECTIVE 3 0 0 5

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSISTANT PROFESSOR NUR GENÇYÜREK

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Analysis and examination of the use of information produced by businesses through accounting systems in business decisions

Learning Outcomes of the Course Unit

1   1. To be able to distinguish the differences of the information produced by the accounting system
2   2. To be able to monitor the information production process in the accounting system
3   3. To be able to report accounting information production
4   4. To be able to analyze different reports produced by accounting systems
5   5. To be able to use the information produced by the accounting system in the business world

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Accounting Information System
2 Behavior of Costs
3 Costing Systems
4 Break-Even Analysis
5 Capacity Valuation
6 Performance Measurements
7 Value Analysis
8 Balanced Scorecard
9 Economic Added Value
10 Activity Based Management
11 Target Budgeting
12 Kaizen Costing
13 Sustainability Accounting
14 Sustainability Reporting

Recomended or Required Reading

Main Resources:
1- ANSARI Shahid, BELL Jan, KLAMMER Thomas; Management Accounting, Strategic Focus ; Houghton Mifflin Company; Boston, New York; 2004.
2- BÜYÜKMIRZA Kamil; Maliyet ve Yönetim Muhasebesi, Tekdüzene Uygun Bir Sistem Yaklaşımı; Gazi Kitabevi, Ankara 2019.
Supplementary Resources: Domestic and International articles and bulletins
References: Web pages of companies in different sector s

Planned Learning Activities and Teaching Methods

Encouraging students to research by using sample case studies about lectures.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated on midterm and final exam grades in addition to presentations and reports related with their research topic of within the term.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Assistant Professor Nur GENÇYÜREK
Dokuz Eylul University Faculty of Economics and Administrative Sciences Department of Business Administration, Division of Accounting and Finance
e-mail: nur.fidanci@deu.edu.tr
Telefon: (0 232) 301 05 63

Office Hours

It is stated according to the course program in every semester by the course instructor

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 12 12
Preparation for final exam 1 12 12
Preparing assignments 1 15 15
Preparing presentations 1 2 2
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.211
LO.3111
LO.4111
LO.511