
| Course Code | : ISL202 |
| Course Type | : Area Elective |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
To educate students about managerial accounting concepts and techniques and utilize this knowledge in the economical decision making process.
The role ofmanagement accounting, cost accounting and its relationship with the financial accounting, the type of cost in enterprises, classification, identification and use for managerial decision making, cost analysis, profit analysis, business budgets, budgeted balance sheet.
| 1. | Explains the basic concepts of managerial accounting. |
| 2. | Applies cost-volume-profit analysis. |
| 3. | Uses budgeting, variance, and performance evaluation tools. |
| 4. | Distinguishes relevant and irrelevant costs in decision-making. |
| 5. | Evaluates alternative investment projects. |
| 6. | Prepares reports based on managerial accounting information. |
| 1. | YÜKÇÜ Süleyman, Yönetim Muhasebesi, Birleşik Matbaacılık, İzmir, 2007. |
| 2. | YÜKÇÜ, Süleyman, Çözümlü Maliyet ve Yönetim Muhasebesi Problemleri, Altın Nokta Basım Dağıtım, İzmir, 2007 |
| 3. | BÜYÜKMİRZA, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara, 2009 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Midterm Examination | 1 | 25 | 1 | 26 |
| Final Examination | 1 | 30 | 1 | 31 |
| TOTAL WORKLOAD (hours) | 127 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 5 | 4 | 4 | 3 | 3 | 2 | 1 | 3 | 2 | 2 |
OÇ-2 | 5 | 4 | 5 | 4 | 4 | 3 | 1 | 4 | 3 | 3 |
OÇ-3 | 4 | 4 | 4 | 3 | 4 | 3 | 2 | 4 | 3 | 4 |
OÇ-4 | 4 | 4 | 4 | 3 | 4 | 3 | 2 | 3 | 3 | 3 |
OÇ-5 | 5 | 4 | 5 | 4 | 4 | 3 | 2 | 4 | 4 | 3 |
OÇ-6 | 4 | 4 | 4 | 3 | 4 | 3 | 2 | 4 | 3 | 4 |