Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
İSL4032013202	MANAGEMENT ACCOUNTING	Compulsory	4	7	5

Level of Course Unit

First Cycle

Objectives of the Course

To give students the basic definitions and techniques of managerial accounting and to make students use the managerial accounting knowledge in economic decisions

Name of Lecturer(s)

Yrd.Doç.Dr.Gönül YÜCE AKINCI

Learning Outcomes

1	Yönetim muhasebesi genel bilgisi kazanma
2	Maliyet, hacim ve kar ilişkisini kurarak uygun karar alma becerisi kazanma
3	Maliyet bilgilerini çözümleme ve karar almada kullanabilme becerisini kazanma
4	Yönetimin planlama ve kontrol fonksiyonu için performans analizi yapabilme
5	Bütçeleme sistematiğini anlama, geliştirme ve bir yönetim aracı olarak kullanabilme
6	Gaining general knowledge of management accounting

Mode of Delivery

Formal Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Production to managerial accounting; Cost terms and classifying

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	production to managerial accounting
2	Cost terms and classifying
3	Cost terms and classifying
4	Cost-Volume-Profit Analysis
5	Cost-Volume-Profit Analysis
6	Direct Costing
7	Direct Costing
8	Midterm Exam
9	Profit planning
10	Flexible budgets and differences analysis
11	Flexible budgets and differences analysis
12	Responsibility analysis and profitability analysis
13	Responsibility analysis and profitability analysis
14	Standard costing
15	Standard costing
16	Final Exam

Recommended or Required Reading

Sait Y. KAYGUSUZ , Şükrü DOKUR, Yönetim Muhasebesi, 2012

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Quiz	14	1	14
Attending Lectures	14	3	42
Problem Solving	5	2	10
Question-Answer	5	2	10
Team/Group Work	2	5	10
Self Study	14	3	42
Individual Study for Mid term Examination	1	10	10
Individual Study for Final Examination	1	10	10
TOTAL WORKLOAD (hours)			150

Contribution of Learning Outcomes to Programme Outcomes

	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	PO 14	PO 15	PO 16	PO 17	PO 18	PO 19	PO 20	PO 21	PO 22	PO 23
LO1	5	3	5			5		4			4								3	5		5
LO2	5	4	5			5		5			5								4	4		4
LO3	4	4	5			4													4			4
LO4	5	5																	4			5
LO5	4	5	5			4		5			5											5
LO6

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High