Information Package / Course Catalogue
Management Accounting
Course Code: MVU103
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 1
Credit: 4
Lab: 0
ECTS: 4
Objectives of the Course

The aim of this course is to enable students to record company types and all accounting transactions related to these companies.

Course Content

Concept of company, types of companies, accounting of company transactions.

Name of Lecturer(s)
Learning Outcomes
1.To be able to define the basic concepts and principles of management accounting;
2.Gaining the ability to make appropriate decisions by establishing the relationship between cost, volume and profit;
3.Being able to use different cost methods in the decision-making process;
4.Understanding, developing and using the budgeting system as a management tool;
5.To be able to explain the liquidation and merger processes of companies.
Recommended or Required Reading
1.“Cost and Management Accounting” Prof. Dr. Kamil BÜYÜKMİRZA. Gazi Bookstore.
Weekly Detailed Course Contents
Week 1 - Theoretical & Practice
Principles of Management Accounting
Week 2 - Theoretical & Practice
Definitions in Management Accounting
Week 3 - Theoretical & Practice
Profit, Volume and Cost Analysis
Week 4 - Theoretical & Practice
Full Cost Methods and Management Decisions
Week 5 - Theoretical & Practice
Normal Cost Methods and Management Decisions
Week 6 - Theoretical & Practice
Variable Cost Methods and Management Decisions
Week 7 - Theoretical & Practice
Cost Analysis Applicable to Management Decisions
Week 8 - Theoretical & Practice
Cost Analysis Applicable to Management Decisions
Week 9 - Theoretical & Practice
Cost Analysis Applicable to Management Decisions
Week 10 - Theoretical & Practice
Preparation of Business Budgets.
Week 11 - Theoretical & Practice
Standard Cost and Variance Analysis.
Week 12 - Theoretical & Practice
Pricing Decisions And Target Costing.
Week 13 - Theoretical & Practice
Strategic Performance Management and Decision
Week 14 - Theoretical & Practice
Application on a Sample Business (Case Study)
Assessment Methods and Criteria
Type of AssessmentCountPercent
Attending Lectures1%10
Quiz1%10
Midterm Examination1%20
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141470
Lecture - Practice140114
Assignment2114
Midterm Examination1516
Final Examination1516
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
1
5
3
3
2
2
2
2
1
2
OÇ-2
1
5
3
4
2
5
4
5
2
4
OÇ-3
1
5
3
5
3
5
4
5
2
4
OÇ-4
2
5
3
4
3
5
4
5
3
4
OÇ-5
2
5
4
5
2
4
5
4
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026