Information Package / Course Catalogue
Management Accounting
Course Code: İŞT253
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

Giving management accounting concepts and techniques and using this information in economic decision making process.

Course Content

It contains the necessary information to compile and report the financial information required by the business and aims to enable the students to acquire the ability to produce the information needed by various management levels to make decisions. Topics include accounting analysis and management decision-making, information for planning purposes, cost-volume profit analysis, break-even analysis, using budgets as a planning tool, and production budgets.

Name of Lecturer(s)
Learning Outcomes
1. Gaining general knowledge of management accounting
2.To gain appropriate decision making ability by establishing cost, volume and profit relation
3.Gain the ability to analyze and use cost information in decision making
4.Calculate costs according to Stage and Order costing systems.
5. Can calculate the level of sales required to achieve break-even point and targeted profitability level.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to management accounting
Week 2 - Theoretical
Cost concepts and classification
Week 3 - Theoretical
Cost concepts and classification
Week 4 - Theoretical
Cost-Volume-Profit Analysis
Week 5 - Theoretical
Cost-Volume-Profit Analysis
Week 6 - Theoretical
Direct Costing
Week 7 - Theoretical
Direct Costing
Week 8 - Theoretical
Profit Planning (Midterm Exam)
Week 9 - Theoretical
Profit Planning
Week 10 - Theoretical
Flexible budgeting and difference analysis
Week 11 - Theoretical
Flexible budgeting and difference analysis
Week 12 - Theoretical
Responsibility accounting and profitability analysis
Week 13 - Theoretical
Responsibility accounting and profitability analysis
Week 14 - Theoretical
Standard Costing
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory132252
Lecture - Practice80216
Midterm Examination1213
Final Examination1224
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
OÇ-1
3
2
2
2
5
2
2
2
OÇ-2
3
2
2
2
5
2
2
2
OÇ-3
3
2
2
2
5
2
2
2
OÇ-4
3
2
2
2
5
2
2
2
OÇ-5
3
2
2
2
5
2
2
2
Adnan Menderes University - Information Package / Course Catalogue
2026