Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
1302005132005MANAGERIAL ACCOUNTINGElective355
Level of Course Unit
First Cycle
Objectives of the Course
Although this course is basically a complementary of “Cost Accounting” course, it focuses on planning and control, decision making and reporting
Name of Lecturer(s)
Assist. Prof. Dr. Sertaç ÇAKI
Learning Outcomes
1To be able to understand major themes in managerial accounting managerial accounting information,
2To be able to understand the strategic cost management,
3To be able to understand how managerial accounting adds value to the organization providing information for decision making and planning.
Mode of Delivery
Face to Face
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Budgeting, Standard costing and variance analysis, transfer pricing, decision making, pricing decisions, capital budgeting will be examined in the light of contemporary issues related to new manufacturing and service environment.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Financial Information Systems and Managerial Accounting,
2Basic Concepts of Cost and Management Accounting - Cost Accounting Record System,
3Structural Analysis of Costs,
4Structural Analysis of Costs,
5Profit Planning,
6Profit Planning,
7Decision Making,
8Midterm
9Decision Making,
10Forecasting Cost Recording Methods,
11Expense Control,
12Business Budget Preparation, Monitoring and Revision,
13Determination of Responsibility Centers,
14Metering Manager Efficiency,
15Reporting,
16Final Exam.
Recommended or Required Reading
Yukcu, S., “Yonetim Acisindan Maliyet Muhasebesi”, 4. Baski, Izmir: Cem Ofset, (1999 ) Hacirustemoglu, R., A. Sait Sevgener ve Cemal Cakici, “Yonetim Muhasebesi Uygulamalari”, Alfa Basim Yayim Dagitim,( 1998 ) Uman, Nuri, “Enflasyon Muhasebesi”, Istanbul (2002)
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Sınavı1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Final Examination122
Attending Lectures16348
Practice10330
Individual Study for Homework Problems10110
Individual Study for Mid term Examination10220
Individual Study for Final Examination20240
TOTAL WORKLOAD (hours)152
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
LO1 45443 45 
LO2    55 4 5
LO3          
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr