Information Package / Course Catalogue
Management Accounting
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
Objectives of the Course

To educate students about managerial accounting concepts and techniques and utilize this knowledge in the economical decision making process.

Course Content

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.

Name of Lecturer(s)
Learning Outcomes
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.
Recommended or Required Reading
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
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Managerial 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
Week 9 - Theoretical
Flexible budgets and variance analysis
Week 10 - Theoretical
Flexible budgets and variance analysis
Week 11 - Theoretical
Responsibility accounting and profitability analysis
Week 12 - Theoretical
Responsibility accounting and profitability analysis
Week 13 - Theoretical
Standard costing.
Week 14 - Theoretical
Discussion, problem solving for the final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
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
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
Adnan Menderes University - Information Package / Course Catalogue
2026