Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ACCOUNTING AND TAX PRACTICES | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | HATİCE İLLEEZ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The aim of this course is to teach the use of financial accounting and cost accounting information in management decisions. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | can help businesses make decisions regarding cost management. |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Examination |
| LO-2 | Can manage the cost-profit relationship. |
PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Cost Management, Cost Control, Additional cost decisions, Operating Budgets, Strategic management decisions | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | The place, purpose, importance, basic concepts of management accounting | Method of narration |
| 2 | Determination of Variable and Fixed General Production Costs | Method of narration |
| 3 | Special Product Cost Concepts | Method of narration |
| 4 | Management Accounting Decision Support Models in Strategic Business Decisions | Method of narration |
| 5 | Management Accounting Decision Support Examples in Strategic Business Decisions | Method of narration |
| 6 | Arrangement of Product Based Income Statements According to Variable Cost Methods | Method of narration |
| 7 | Volume Analysis Based on Cost, Profit, Product and Capacity Unit | Method of narration |
| 8 | mid-term exam | |
| 9 | Volume Analysis Based on Cost, Profit, Product and Capacity Unit | Method of narration |
| 10 | Product Pricing Based on Target Profit Per Product and Capacity Unit | Method of narration |
| 11 | Cost Control and Deviation Analysis and Comments | Method of narration |
| 12 | Business Budget System | Method of narration |
| 13 | Cash Budget and Cash Flow Statement | Method of narration |
| 14 | Management Information System Reports | Method of narration |
| 15 | Management Information System Reports | Method of narration |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Büyükmirza. K., Maliyet ve Yönetim Muhasebesi. Gazı Kitabevi. 2021 | |
| Required Course instruments and materials | ||
| calculator, course book | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 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 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 2 | 14 | 28 |
| Outside Class | |||
| a) Reading | 3 | 12 | 36 |
| b) Search in internet/Library | 0 | ||
| 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 | 2 | 8 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 4 | 4 | 16 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 90 | ||