COURSE SYLLABUS
ADMINISTRATIVE ACCOUNTING
| 1 |
Course Title: |
ADMINISTRATIVE ACCOUNTING |
| 2 |
Course Code: |
IIZ4301 |
| 3 |
Type of Course: |
Compulsory |
| 4 |
Level of Course: |
First Cycle |
| 5 |
Year of Study: |
4 |
| 6 |
Semester: |
7 |
| 7 |
ECTS Credits Allocated: |
3 |
| 8 |
Theoretical (hour/week): |
3 |
| 9 |
Practice (hour/week) : |
0 |
| 10 |
Laboratory (hour/week) : |
0 |
| 11 |
Prerequisites: |
None |
| 12 |
Recommended optional programme components: |
None |
| 13 |
Language: |
Turkish |
| 14 |
Mode of Delivery: |
Face to face |
| 15 |
Course Coordinator: |
Doç. Dr. ORHAN BOZKURT |
| 16 |
Course Lecturers: |
Doç. Dr. ORHAN BOZKURT |
| 17 |
Contactinformation of the Course Coordinator: |
obozkurt@uludag.edu.tr
224 2942695
|
| 18 |
Website: |
|
| 19 |
Objective of the Course: |
In order to achieve the objectives of businesses, preparation and reporting of financial information for decisions at various management levels |
| 20 |
Contribution of the Course to Professional Development |
Provides preparation and reporting of financial information for decisions to be taken at various management levels. |
| 21 |
Learning Outcomes: |
| 1 |
Able to explain the role of accounting in managerial function;
|
| 2 |
Able to formulate cost functions;
|
| 3 |
Able to explain how cost volume profit analysis is used and for what purpose;
|
| 4 |
Able to analyze situations faced in making decisions ;
|
| 5 |
Able to make cost analysis for management decisions ;
|
| 6 |
Able to understand the process of determination of standards and make variance analysis;
|
| 7 |
Able to prepare budgets;
|
|
| Week |
Theoretical |
Practical |
| 1 |
The role of managerial accounting and its relationship with cost accounting and financial accounting |
|
| 2 |
Cost Types, Cost Classifications and Using in Managerial Decisions |
|
| 3 |
Cost Analysis, Cost-Volume Relationship |
|
| 4 |
Determining cost volume relationship |
|
| 5 |
Methods used in determining cost volume relationship |
|
| 6 |
Cost-Volume-Profit Analysis: Profit function, Breakeven point, Contribution unit, contribution ratio, operating leverage, margin of safety |
|
| 7 |
Midterm exam |
|
| 8 |
Determining the most appropriate price, decisions about special order acceptance or rejection |
|
| 9 |
Make or buy, product mix decisions |
|
| 10 |
Technology selection decisions, making decisions about abandonment of producing a product |
|
| 11 |
Machine renewal decisions, the decisions about joint products |
|
| 12 |
Budgeting: The nature of the budget, budgeting process, preparing sales budget |
|
| 13 |
Budgeting: Production budget |
|
| 14 |
Budgeted income statement, budgeted balance sheet |
|
| 23 |
Textbooks, References and/or Other Materials: |
Yönetim Muhasebesi- Kamil Büyükmirza Yönetim Muhasebesi- Sait Y Kaygusuz |
| 24 |
Assesment |
|
| TERM LEARNING ACTIVITIES |
NUMBER |
PERCENT |
| Midterm Exam |
1 |
40 |
| Quiz |
0 |
0 |
| Homeworks, Performances |
0 |
0 |
| Final Exam |
1 |
60 |
| Total |
2 |
100 |
| Contribution of Term (Year) Learning Activities to Success Grade |
40 |
| Contribution of Final Exam to Success Grade |
60 |
| Total |
100 |
| Measurement and Evaluation Techniques Used in the Course |
Face-to-face/ online multiple-choice/ written exam |
| Information |
- |
| 25 |
|
ECTS / WORK LOAD TABLE |
| Activites |
NUMBER |
TIME [Hour] |
Total WorkLoad [Hour] |
| Theoretical |
14 |
3 |
42 |
| Practicals/Labs |
0 |
0 |
0 |
| Self Study and Preparation |
0 |
0 |
0 |
| Homeworks, Performances |
0 |
0 |
0 |
| Projects |
0 |
0 |
0 |
| Field Studies |
0 |
0 |
0 |
| Midtermexams |
1 |
24 |
24 |
| Others |
0 |
0 |
0 |
| Final Exams |
1 |
24 |
24 |
| Total WorkLoad |
|
|
114 |
| Total workload/ 30 hr |
|
|
3 |
| ECTS Credit of the Course |
|
|
3 |
| 26 |
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS |
|
PQ1
|
PQ2
|
PQ3
|
PQ4
|
PQ5
|
PQ6
|
PQ7
|
PQ8
|
PQ9
|
PQ10
|
PQ11
|
PQ12
|
|
LO1
|
3
|
3
|
3
|
4
|
2
|
3
|
4
|
5
|
2
|
2
|
4
|
5
|
|
LO2
|
3
|
2
|
2
|
4
|
2
|
3
|
3
|
3
|
4
|
3
|
2
|
5
|
|
LO3
|
3
|
3
|
3
|
4
|
2
|
3
|
3
|
3
|
3
|
3
|
1
|
2
|
|
LO4
|
1
|
2
|
4
|
2
|
3
|
2
|
2
|
3
|
2
|
2
|
2
|
3
|
|
LO5
|
3
|
1
|
1
|
3
|
2
|
2
|
2
|
2
|
2
|
1
|
3
|
2
|
|
LO6
|
3
|
2
|
2
|
1
|
3
|
2
|
2
|
2
|
3
|
2
|
2
|
1
|
|
LO7
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| LO: Learning Objectives |
PQ: Program Qualifications |
| Contribution Level: |
1 Very Low |
2 Low |
3 Medium |
4 High |
5 Very High |
