COURSE UNIT TITLE

Offered By

BUSINESS ADMINISTRATION (English) ((UOLP-New York Eyalet University (Suny Albany))

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR PINAR EVRIM MANDACI

Offered to

BUSINESS ADMINISTRATION (English) ((UOLP-New York Eyalet University (Suny Albany))

Course Objective

The objective of this course is to examine the role of accounting in the design of management control systems. This subject encompasses performance measurement at an individual and business subunit level and its effects on incentives and decisions. A key by-product of performance measurement is tension between optimal decision-making and optimal incentives. Students are expected to be able to use cost ana management accounting information in business decision-making.

Learning Outcomes of the Course Unit

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

UAC 3001 - COST AND MANAGERIAL ACCOUNTING

Recomended Optional Programme Components

None

Course Contents

Recomended or Required Reading

Williams, Haka, Bettner, Carcello. (2010). Financial Accounting. 15th Eds. San Francisco: McGraw Hill Publishing.

Planned Learning Activities and Teaching Methods

1. Lectures
2. Case Discussions
3. Problem Solving

Assessment Methods

To be announced!

Further Notes About Assessment Methods

None

Assessment Criteria

1. Students will be able to list the differences of financial accounting information and managerial accounting information.
2. Students will be able to analyze the relationships between basic items in financial statements and interpret their results for decision making purposes.
3. Students will be able to analyze/design internal control structures for business unit and managerial perfromance evaluation.
4. Students will be able to prepare static and flexible budgets and use them for planning and performance evaluation purposes.
5. Students will be able to conduct accounting and costing information analyses for different types of operational decisions

Language of Instruction

English

Course Policies and Rules

1. All assignments should be submitted on time. Otherwise will not be accepted.
2. Attending at least 70 percent of the lectures is mandatory.
3. Violations of plagiarism of any kind will result in a disciplinary action.

Contact Details for the Lecturer(s)

Office: 118

Office Hours

Tues. 10:00-12:00 or by appointment

Work Placement(s)

None

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes