Information Package / Course Catalogue
Business Budgets
Course Code: ISLE358
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 be examined budget types and to be conveyed importance of budgeting system feature in corporations as a financial planning instrument

Course Content

Budgetings systems in corporations

Name of Lecturer(s)
Learning Outcomes
1.Being able to budgeting system features
2.Being able to classify operating budget
3.Being able to compute diversion analaysis
Recommended or Required Reading
1.Yönetim Aracı Olarak İşletme Bütçeleri, Yüksel Koç YALKIN, Volkan DEMİR, Nobel Yayıncılık
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction
Week 2 - Theoretical
Importance of budgetings system in corporations
Week 3 - Theoretical
Preparation of Budget Process
Week 4 - Theoretical
Still Budgeting
Week 5 - Theoretical
Sales Budget, Production Budget
Week 6 - Theoretical
Operating Expenses Budget, Budgeted Income Statement
Week 7 - Theoretical
Investment Budget, Cash Budget, Budgeted Balance Sheet, Flexible Budgeting.
Week 8 - Intermediate Exam
Midterm Exams
Week 9 - Theoretical
Implementation of Budgets and Variance Analysis
Week 10 - Theoretical
Profit Planning and Control in General, Definitions, Concepts and Scopes
Week 11 - Theoretical
Profit Planning and Control Basic Principles of Effective
Week 12 - Theoretical
Profit Planning and Control Techniques Used in
Week 13 - Theoretical
Profit Planning and Control Techniques Used in
Week 14 - Theoretical
Cost Planning and Pricing
Week 15 - Theoretical
Discussion, problem solving for the final exam
Week 16 - Theoretical
Final Exams
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination112113
Final Examination113114
TOTAL WORKLOAD (hours)125
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
OÇ-1
4
5
4
5
4
5
5
4
4
OÇ-2
3
4
5
4
4
5
3
5
4
OÇ-3
4
5
3
5
4
5
5
4
5
Adnan Menderes University - Information Package / Course Catalogue
2026