Course Code & Number
BA 303
Course Title
Managerial Accounting
Level
BS
Credit Hours/ ECTS Credits
(3+0+0) 3 TEDU Credits, 6 ECTS Credits
Year of Study:
Junior
Semester:
Fall
Type of Course:
Compulsory
Mode of Delivery:
Face-to-face
Language of Instruction:
English
Pre-requisite / Co-requisite:
Pre-requisites: BA 203
Co-requisites: NONE
Catalog Description
Cost classifications. Costing methods in manufacturing and service companies. Cost-volume-profit relationships. Budgeting techniques. Controlling and decision making processes.
Course Objectives
The main objective of this course is to introduce principles and techniques of managerial accounting in order that students understand managerial decision making and managerial control.
Course Learning Outcomes
Upon successful completion of this course, students will be able to;
- Explore the nature, source, and purpose of management accounting information,
- Evaluate management accounting techniques to inform optimal resource allocation and decision making,
- Prepare budgets for planning, control, and decision making using spreadsheets,
- Analyze actual and standard costs to control and correct variances,
- Evaluate how the management accounting function contributes to performance measurement and monitoring.
Recommended Reading
1. Cost Accounting: A Managerial Emphasis, Horngren, Datar, Foster, Rajan and Ittner, Prentice Hall, 20
2. Related journal articles and publications.
Course Coordinator:
Dr. Işıl Sevilay Yılmaz