Information Package / Course Catalogue
Financial and Managerial Accounting
Course Code: İŞLE507
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Will focus on the relation between cost accounting and financial accounting and business solutions to problems encountered in his life will be produced.

Course Content

Course costs, cost-volume-profit analysis, the current cost concept; pricing concepts of distribution costs, management control systems, budgeting, deviation analysis, performance measurement of sections; transfer pricing.

Name of Lecturer(s)
Learning Outcomes
1.Business budgeting, cost systems
2.Variance analysis,
3.Current approaches to management accounting,
4.Relationship between Financial Accounting and Cost Accounting
5.
Recommended or Required Reading
1.Büyükmirza Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara, 2009.
2.Yükçü Süleyman, Yönetim Muhasebesi,Altın Nokta Basım Yayın, İzmir, 2007.
3.TMS, Türkiye Muhasebe Standartları, 2011.
4.Gürdal Kadir, Maliyet Yönetiminde Güncel Yaklaşımlar, Siyasal Kitabevi, Ankara, 2007.
Weekly Detailed Course Contents
Week 1 - Theoretical
Cost behavior
Week 2 - Theoretical
Current costs and decision-making
Week 3 - Theoretical
Cost-volume-profit relationships
Week 4 - Theoretical
Cost distributions
Week 5 - Theoretical
Activity-based costing
Week 6 - Theoretical
Order Cost System I
Week 7 - Theoretical
Job Order Cost System II
Week 8 - Theoretical
Job Order Cost System II
Week 9 - Theoretical
Process Cost Systems
Week 10 - Theoretical
Analysis of Variance
Week 11 - Theoretical
Budgeting and Performance Analysis
Week 12 - Theoretical
International Accounting Standards
Week 13 - Theoretical
New approaches
Week 14 - Theoretical
Current issues
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%30
Final Examination1%70
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
3
4
5
3
5
5
4
4
4
OÇ-2
5
5
4
3
4
3
4
4
2
4
OÇ-3
4
3
3
3
4
4
5
2
2
4
OÇ-4
4
4
4
5
2
3
4
5
4
2
OÇ-5
3
2
3
3
2
2
5
5
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026