Information Package / Course Catalogue
Management Accountıng
Course Code: IYO208
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

Learning how to contribute to the management to decide with the accounting knowledge.

Course Content

Introduction to the Management Accounting, relationship between cost accounting-financial accounting and managerial accounting, Cost-Volume-Profit analysis, The current cost analysis of management decisions, Standard costing and control, business budgets.

Name of Lecturer(s)
Lec. Durmuş Ali KIZILYALÇIN
Learning Outcomes
1.Explain the relationship between cost accounting-financial accounting and managerial accounting
2.Explain the importance of management accounting for businesses.
3.Explain Cost-Volume-Profit analysis
4.Explain fixed, variable, semi-fixed and semi-variable cost concepts.
5.Learning cost and variance analysis
6.Learning pricing method
Recommended or Required Reading
1.BÜYÜKMİRZA Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
Weekly Detailed Course Contents
Week 1 - Theoretical
The role of managerial accounting and its relationship with cost accounting and financial accounting
Week 1 - Preparation Work
Related chapter in the course book
Week 2 - Theoretical
Cost Types, Cost Classifications and Using in Managerial Decisions
Week 2 - Preparation Work
Related chapter in the course book
Week 3 - Theoretical
Cost Analysis, Cost-Volume Relationship
Week 3 - Preparation Work
Related chapter in the course book
Week 4 - Theoretical
Determining cost volume relationship
Week 4 - Preparation Work
Related chapter in the course book
Week 5 - Theoretical
Methods used in determining cost volume relationship
Week 5 - Preparation Work
Related chapter in the course book
Week 6 - Theoretical
Cost-Volume-Profit Analysis: Profit function, Breakeven point, Contribution unit, contribution ratio, operating leverage, margin of safety
Week 6 - Preparation Work
Related chapter in the course book
Week 7 - Theoretical
Cost-Volume-Profit Analysis: Profit function, Breakeven point, Contribution unit, contribution ratio, operating leverage, margin of safety
Week 7 - Preparation Work
Related chapter in the course book
Week 8 - Theoretical
Determining the most appropriate price, decisions about special order acceptance or rejection
Week 8 - Preparation Work
Determining the most appropriate price, decisions about special order acceptance or rejection
Week 9 - Theoretical
Technology selection decisions, making decisions about abandonment of producing a product (Midterm Exam)
Week 9 - Preparation Work
Determining the most appropriate price, decisions about special order acceptance or rejection
Week 10 - Theoretical
Make or buy, product mix decisions
Week 10 - Preparation Work
Related chapter in the course book
Week 11 - Theoretical
Machine renewal decisions, the decisions about joint products
Week 11 - Preparation Work
Related chapter in the course book
Week 12 - Theoretical
Budgeting: The nature of the budget, budgeting process, preparing sales budget
Week 12 - Preparation Work
Related chapter in the course book
Week 13 - Theoretical
Budgeting: Production budget
Week 13 - Preparation Work
Related chapter in the course book
Week 14 - Theoretical
Budgeted income statement, budgeted balance sheet
Week 14 - Preparation Work
Related chapter in the course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination1819
Final Examination110111
TOTAL WORKLOAD (hours)76
Contribution of Learning Outcomes to Programme Outcomes