1	Course Title:	MANAGEMENT ACCOUNTING
2	Course Code:	IMD5304
3	Type of Course:	Compulsory
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	7
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Orhan Bozkurt
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	Doç. Dr. ORHAN BOZKURT 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;

22	Course Content:

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	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course	Relative evaluation system (RES)
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	14	5	70
Homeworks, Performances	0	50	50
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	0	0	0
Others	0	0	0
Final Exams	1	50	50
Total WorkLoad			212
Total workload/ 30 hr			7,07
ECTS Credit of the Course			7

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 LO1 2 3 3 5 0 5 5 4 3 3 0 2 LO2 2 2 5 5 0 5 5 4 4 3 0 2 LO3 2 3 5 5 0 5 5 4 4 3 0 2 LO4 4 4 5 5 0 5 5 5 5 5 0 2 LO5 4 4 5 5 0 5 0 5 5 5 0 2 LO6 2 2 5 5 0 3 3 3 3 3 0 2 LO7 5 5 5 5 0 5 5 5 5 5 0 2

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High