PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
THM 416	MANAGEMENT ACCOUNTING	3 + 0	8th Semester	2

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Elective
Course Objective	The object of Management Accounting is to help manager of the business take decisions. Business Manager easily determines the steps for planning and decision making process thanks to management accounting.
Course Content	Accounting analysis and decision making function of management, information for planning, cost-volume-profit analysis, break even point analysis, using budgets as planning instrument, estimation of sales, production budget, direct first material, material budget, general production cost budget, budgeted income statement and proforma balance sheet, information for control, decisions making different choices obligatory.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	The student learns definitions of fixed cost and variable cost
2	Calculates production cost without variable cost
3	Makes production planning
4	Learns break even point
5	Arranges income statement with contribution share

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Mid-terms	1	4	4
Final examination	1	6	6
Total Work Load ECTS Credit of the Course			52 2

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
THM 416	MANAGEMENT ACCOUNTING	3 + 0	1	Turkish	2018-2019 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Assoc. Prof. Dr. MURAT BAYRAM	mbayram@pau.edu.tr		Course location is not specified.	%70

Goals		The object of Management Accounting is to help manager of the business take decisions. Business Manager easily determines the steps for planning and decision making process thanks to management accounting.
Content		Accounting analysis and decision making function of management, information for planning, cost-volume-profit analysis, break even point analysis, using budgets as planning instrument, estimation of sales, production budget, direct first material, material budget, general production cost budget, budgeted income statement and proforma balance sheet, information for control, decisions making different choices obligatory.

Topics

Weeks	Topics
1	Cost-expenditure-expenditure concepts of tourism enterprises
2
3
4
5
6
7
8
9
10
11
12
13
14

Materials

Materials are not specified.

Resources

Resources	Resources Language
Maliyet Muhasebesine Giriş Mustafa SAVCI 9.Baskı Murathan Yayınevi	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student