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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IFN 5122 BUDGETING ELECTIVE 3 0 0 4

Offered By

Master of Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR NEVSER MINE TÜKENMEZ

Offered to

Master of Finance

Course Objective

To prepare operating budgets that form the budgeting system, and to prepare performance reports as a tool for internal control .

Learning Outcomes of the Course Unit

1   Knows the budgeting system of manufacturing and commercial operations. 2   Prepares the budgets in the budgeting system 3   Prepares responsibility reports 4   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 Introduction and Course Description 2 Financial Planning: Scope, Assumption, Dimensions and Process 3 General Information About Business Budgets 4 General Principles of Budgeting and Scope of the Business Budgeting System 5 Responsibility Accounting 6 Preperation of Budgets:Sales and Production Budget 7 Direct Material Budget, Direct Labor Budget 8 General Production Costs Budget, Cost of Production Budget and Cost of Sales Budget 9 Operating Costs Budget, Investment Budget 10 Cash Budget, Finacial Expenses Budget 11 Cash Budget, Finacial Expenses Budget 12 Budgeting in Commercial Companies: Monografi 13 Budgeting in Manufacturing Companies: Monografi 14 Preparation of Responsibility Reports

Recomended or Required Reading

Işletme Bütçeleri- Prof. Dr. Tuna Taner ve Prof. Dr. Semra Öncü Kar Planlamasında Işletme Bütçelerinin Kullanımı- Dr. Mine Tükenmez

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 15 15 Preparation for final exam 1 15 15 Preparations before/after weekly lectures 14 2 28 Midterm 1 2 2 Final 1 5 5 TOTAL WORKLOAD (hours) 107

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