Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / BF 415 - BANKING AND FINANCE

Code: BF 415 Course Title: MANAGEMENT ACCOUNTING Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 4 / Fall Semester
Level of Course 1st Cycle Degree Programme
Type of Course Optional
Department BANKING AND FINANCE
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
To teach cost allocation, transaction and procedures. -To teach the order, phase, variable and standart cost systems -To teach activity based accounting -To teach cost volume profit analysis. -To teach budgeting and budget based control. -To teach cost management systems. -To teach the new production environments effects on cost and management accounting.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can perform Cost and profit planning. PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
 		Examination
LO-2 Can analyze the existing systems in new product environments. PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
 		Examination
LO-3 Can present proposals to achieve cost savings. PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
 		Examination
LO-4 Can make detailed decisions on the manegerial accounting areas. PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Management acoounting designed for the user; these are the systems that gathers, classifies, processes, alayzes and reports informations to help planning and controlling managers in complex and hierarchical organizations. Accounting informations is a system which makes easy to decide, leads the way to develop strategies, helps to evaluate the existing strategies and focuses on the improvement of the operating performance efforts. It concentrates on activity based costing, target costing and strategies put nto force (such as balanced scorecard).
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Introduction to Cost and Management Accounting Lecturing
2 Cost distribution operations Lecturing
3 Standard Cost Method Lecturing and example application
4 Variance Analysis In Standard Cost Method Lecturing and example application
5 Variable Cost Method Lecturing and example application
6 Variable Cost Method Lecturing
7 Cost-Volume - Profit Analysis Lecturing
8 mid-term exam
9 Cost-Volume - Profit Analysis Lecturing
10 Cost Management System: Target costing, Kaizen costing Lecturing
11 Cost Management System: Target costing, Kaizen costing Lecturing
12 Cost Management System: Quality Costs Lecturing
13 Cost Management System: Quality Costs Lecturing
14 Cost Accounting In New Production Environments Lecturing
15 Cost Accounting In New Production Environments Lecturing
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Civelek, Muzaffer; Azzem Özkan; Maliyet ve Yönetim Muhasebesi, Detay Yayıncılık, Ankara, 2011.
2 Akdogan, Nalan, Maliyet Muhasebesi, Gazi Kitabevi, Ankara, 2004.
3 Büyükmirza, Kamil; Maliyet ve Yönetim Muhasebesi, Gazi Yayınevi, Ankara, 2011.
4 Robert S. Kaplan and Anthony A. Atkinson, Advanced Management Accounting, NJ.
Required Course instruments and materials
Projections, Books

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 2 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 2 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 5 7 35
       b) Search in internet/Library 3 8 24
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 4 1 4
mid-term exam 2 1 2
Own study for final exam 4 5 20
final exam 2 1 2
0
0
Total work load; 129