İŞL254

School of Economics and Administrative Sciences \ Business Administration

3

6

Compulsory

Turkish

İŞL 255

Management

This course is designed to provide students with information about management accounting by comparing the concepts of cost, expense and loss, determining the relationship between cost and balance sheet and income statement, classification of costs, cost distribution table, cost-volume-profit analysis and using related methods.

1. Akdoğan, Nalan, Maliyet Muhasebesi
Büyükmirza K., Maliyet ve Yönetim Muhasebesi
2. A. Managerial Emphasis, Cost Accounting McGraw-Hill Education

To provide students with information about basic cost concepts, cost classes, cost comparison and analysis, cost-volume-profit relationship, and distribution of service location costs.

1. Learn the basic concepts of management accounting (including their English equivalents) and the management-cost cycle.
2. Gain experience in the content and creation of financial statements.
3. Learn the basic concepts of cost accounting, types of expenses (including their English equivalents) and the principles of recording these expenses in accounting.
4. Learn how to calculate costs in production and sales.
5. Learn cost methods and their integration into management.

Week 1: Course Description and Introduction with Basic Concepts of Managerial Accounting
Week 2: Managerial Accounting - Cost Accounting Relationship and Classification of Expenses
Week 3: Cost Accounting Recording System
Week 4: Cost of Good Sales Table
Week 5: Stock Valuation Methods
Week 6: Distribution of Costs to Contractors (Outputs)
Week 7: Distribution of Expenses: First-Second-Third Distribution
Week 8: Phase Cost Method
Week 9: Order Cost Method
Week 10: Standard Cost Method
Week 11: Full Cost - Normal Cost - Variable Cost Methods
Week 12: Cost - Volume - Profit Analysis

• Midterm 35 %
• Final 50 %
• Participation, Homework and Quiz 15 %