Ondokuz Mayıs Üniversitesi Bilgi Paketi - Ders Kataloğu

Description of Individual Course Units

Course Unit CodeCourse Unit TitleType of CourseYearSemesterECTS
SHU411 Management Accounting 927001 4 7 5
Level of Course Unit
First Cycle
Objectives of the Course
To educate students about managerial accounting concepts and techniques and utilize this knowledge in the economical decision making process.
Name of Lecturer(s)
Yrd. Doç. Dr. Ahmet Zeki DEMİR
Learning Outcomes
  1. To be able to recognize cost systems that can be a basis for management decisions,
  2. To be able use of cost data in management decisions
Mode of Delivery
Formal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Language of Instruction
Turkish
Work Placement(s)
None
Course Contents
Managerial accounting concepts and techniques
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1.Introduction to Managerial Accounting
2.Cost concepts and classification
3.Cost concepts and classification
4.Cost-Volume-Profit Analysis
5.Cost-Volume-Profit Analysis
6.Direct costing
7.Direct costing
8.Mid-Term
9.Flexible budgets and variance analysis
10.Flexible budgets and variance analysis
11.Responsibility accounting and profitability analysis
12.Responsibility accounting and profitability analysis
13.Standard costing.
14.General Overview
15.
16.
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight (%)
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight (%)
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Workload Calculation
ActivitiesQuantityTime(hours)Total Workload(hours)
Midterm Examination11515
Final Examination11515
Attending Lectures14342
Practice188
Tutorial11515
Individual Study for Mid term Examination11515
Individual Study for Final Examination11515
SUM125