Information Package / Course Catalogue
Management Accounting
Course Code: UTİ356
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: 6
Objectives of the Course

If you have knowledge of General Ledger, multinational companies, foreign trade companies this information or manufacturer-exporter companies ' cost accounting, foreign trade, accounting, financial statements, income statements and balance sheets of the international format and in order to make an analysis of the level of competition is very intense business environment will no doubt be a step ahead.

Course Content

Application-oriented examples of accounting information is missing, and as a lesson in the problems dealt with in the program

Name of Lecturer(s)
Prof. Emre CENGİZ
Learning Outcomes
1. Accounting theory and accounting-related problems encountered in business life
2.Foreign trade operations and accounting,
3.They can use modern costing methods in terms of management accounting.
4.They can examine the suitability of cost methods to businesses.
5.They can organize modern costing methods according to business activities.
Recommended or Required Reading
1.• Akdoğan Nalan, Aydın Hamdi, Muhasebe Teorisi, Gazi Yayınları, Ankara, 1987.
Weekly Detailed Course Contents
Week 1 - Theoretical
General cost accounting concepts
Week 2 - Theoretical
Cost, volume and profit analysis Cost, volume and profit analysis
Week 3 - Theoretical
Structural analysis methods of costs
Week 4 - Theoretical
Profit planning
Week 5 - Theoretical
Profit planning
Week 6 - Theoretical
Full cost, variable cost, normal cost
Week 7 - Theoretical
Full cost, variable cost, normal cost
Week 8 - Intermediate Exam
Cash Flow Statement
Week 9 - Theoretical
Alternative selection decisions
Week 10 - Theoretical
Standard Cost and Deviations
Week 11 - Theoretical
Introduction to business budgets
Week 12 - Theoretical
Sales budget
Week 13 - Theoretical
Production Budget
Week 14 - Theoretical
Cost of Sales Budget
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130452
Midterm Examination128129
Final Examination130131
TOTAL WORKLOAD (hours)151
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
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
4
4
4
3
3
3
5
4
4
4
3
3
3
3
3
OÇ-2
4
4
3
3
4
4
4
5
5
5
3
3
3
3
3
OÇ-3
5
5
4
3
2
2
2
3
5
5
5
3
3
3
5
OÇ-4
2
3
5
3
5
3
2
5
3
5
2
5
3
5
OÇ-5
2
2
3
2
4
2
4
5
5
5
5
5
4
2
2
Adnan Menderes University - Information Package / Course Catalogue
2026